Pre-deposit in appeals can be validated even if made under a different head when procedural defects arise due to administrative issues.

ORDER

20.11.2025

1. This hearing has been done through hybrid mode.

2. Thepresentpetitionhasbeen filedbythePetitionerunderArticles226 and 227 of the Constitution of India , inter alia, challenging the impugned order dated 8^th January, 2025 passed by the Central Excise & Service Tax AppellateTribunal, New Delhi (hereinafter, ‘CESTAT’).

3. TheissueraisedinthiscaseisthattheCESTAThasrefusedtoentertain theappealofthePetitioneronthegroundofdefectinpaymentofpre-deposit. Thepre-deposit,infact,hasbeenmadebythePetitionerinadifferentaccount i.e., under the ‘ExciseHead’.

4. On 28th April, 2025, ld. Counsel for the Respondent was directed to seek instructions in this matter.

5. Till date no counter affidavit has been filed by the Respondent. However, in the meantime, this Court has already considered this very issue inW.P.(C)17236/2025titledM/sJ.M.DEnterprisesv.Customs,ExciseAnd Service Tax, Appellate Tribunal, New Delhi & Ors, wherein under similar circumstances, deposits made under the ‘Excise Head’ have been permitted to be considered as pre-deposit for thepurposeof filing of appeals before the CESTAT.Thereasoninggivenintheorderdated13^thNovember,2025passed in W.P.(C)17236/2025,is as under:

“12. The present case would also be covered by the said decision. The deposit may be made under the Central Excise head as the Petitioner had no other option as the service tax portal is non- functional. Hence, it cannot be said that the pre- deposit has to be made again. Pre-deposit having been made with the government ultimately the amount goes to the exchequer.

13. Accordingly, the appeal of the Petitioner shall nowbe considered by CESTAT on merits.

14. However, the pre-deposit made under the Central Excise head shall be considered as pre- deposit for the purposes of the said appeal

15. Mr.Tyagi,ld.SSCshall,however,placeon record after instructions, an affidavit as to how the Government wishes to resolve this issue. A responsible official from the GST Department shall join the proceedings online in order to assist the Court so that similarly placed parties who wish to make the pre-deposit under the Service Tax Regime arenot put to inconvenience.”

6. The Service Tax portal was non-functional after the migration took place for the GST regime. Moreover, the pre-deposit in this case has already beenmadebythePetitionerunderthe‘ExciseHead’.Thesameisrecordedin the impugned order passed by the CESTAT dated 8^th November, 2025. The relevant portion of the said order reads as under:

“2. Learned counsel has brought to notice that since the payment of pre-deposit was made under excise head, writ petition has already been filed before the HighCourtofDelhi.Outcomeisprayedtobeawaited However, it is observed that thematter is pending since theyear2023forawaitingremovalofdefects.Theother defectsthenthedefectofpaymentofpre-depositamount were got removed by March 2024 itself. Since then till date,thematterispendingawaitingthepaymentofpre- deposit.Itisalsoobservedthatthelastopportunitywas warned to cure the said defect vide order dated 02.07.2024. Still some more time given to the appellant and one another warning of last opportunity was extended vide order dated 19.08.2024. In the interest of justice,theappellant was again granted time with the similar warning of last opportunity vide order dated 02.09.2024. Despite, three further adjournments subsequent to the said date the defect has not been removed so far. Vide the previous order dated 17.12.2024, it was made clear that after three weeks if the defect yet not been removed, the appeal shall be returned as defective.

3. In view thereof and the fact that the matter before Hon'ble High Court is still a diary matter, we do not deem it reasonable to extend any further time to the appellant for the purpose. The matter, therefore,