HC allows Payment of Pre-Deposit as Assessee was Unaware of Mandatory Payment provision for appeal filing

Mukesh Kumar Singh Vs Commissioner (Appeals) CGST & C. Ex (Jharkhand High Court)

Admittedly, petitioner is an unregistered dealer. His appeal has been dismissed on the ground of non-payment of mandatory pre-deposit. It does not appear that there was intent on the part of the petitioner to avoid payment of pre-deposit @7.5% as provided under the amended section 35F of Central Excise Act, 1944. Respondents have also adverted to the facility provided under the RBI Instruction for making such pre-deposit by unregistered deal

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