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. Th