State Bank of India Vs Commissioner of Central Excise and Service Tax (CESTAT Chandigarh)
Summary: The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh, arose from the Order-in-Appeal dated 08.01.2018 passed by the Commissioner (Appeals), CGST, Ludhiana. The Commissioner (Appeals) had rejected State Bank of India’s appeal as non-maintainable on the ground that the appellant had not made the mandatory pre-deposit required under Section 35F of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994.
Before the CESTAT, the learned Chartered Accountant appearing for the appellant submitted that the Commissioner (Appeals) had not adjudicated the appeal on merits and had rejected it solely because of non-compliance with the mandatory pre-deposit requirement. It was further submitted that the appellant had subsequently complied with the mandatory pre-deposit requirement during the pendency of the appeal before the Tribunal. On that basis, the appellant sought setting aside of the impugned order and remand of the matter to the Commissioner (Appeals) for adjudication on merits.
The learned Authorized Representative for the Revenue did not object to the matter being remanded to the Commissioner (Appeals) for a decision on merits.
The CESTAT noted that the appellant had now complied with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The Tribunal also took note of the fact that the Commissioner (Appeals) had not decided the underlying appeal on merits. In these circumstances, the Tribunal considered it a fit case for remand. The mandatory pre-deposit provisions applicable to Central Excise and Service Tax appeals have also been the subject of CBIC clarification, including the prescribed procedure for such deposits. :contentReference[oaicite:0]{index=0}
