Section 85 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944 – Pre Deposit – Payment through DRC-03 ---- The court observed that Respondent No.3 has passed an order, which is totally unacceptable, as he admitted that the pre deposit has been made and, on the other hand, he says that cannot be considered because it has been paid using electronic cash ledger in Form DRC-03 (GST). The respondent counsel requested the matter be kept in the next week.

Held that:- The Hon’ble Court listed the matter on 03/10/2022.