CESTAT Can’t Dismiss Appeal for Pre-Deposit in Wrong Account: Delhi HC

DD Interiors Vs Commissioner of Service Tax & Anr. (Delhi High Court) Delhi High Court has ruled that the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) cannot reject an appeal solely because the pre-deposit was made in the wrong account, particularly when the payment rules were unclear at the time. The petitioner, M/s DD Interiors, challenged CESTAT’s decision to dismiss their appeal for non-compliance with the pre-deposit condition under Section 35F of the Central Excise Act, 1944. The petitioner had made the required deposits in August 2018, but CESTAT refused to ac...