Payment of pre-deposit by debiting electronic credit ledger not allowable

Johnson Matthey Chemical India Pvt. Ltd. Vs Assistant Commissioner CGST (CESTAT Allahabad)

Held that mandatory deposit under section 35F of the Central Excise Act cannot be made by way of debit in the Electronic Credit Ledger maintained under CGST Act.

Facts-

The appellant has filed this appeal against the OIA passed by the Commissioner (Appeals), Allahabad whereby he rejected the Appeal on the ground that the Appellant had not made the

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