Form DRC-03 Not Valid for Excise Pre-Deposit, Must Use CBIC Challan via ICEGATE or Authorized Bank: CESTAT

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has clarified that Form DRC-03 is not valid for excise pre-deposit; payments must use a CBIC challan via ICEGATE or authorized banks. This technical but important ruling specifies the correct method for making pre-deposits under the Excise Act, distinct from GST procedures. The tribunal found that using the incorrect form (DRC-03, which is for GST) led to the appeal's dismissal. This underscores the need for strict adherence to prescribed payment mechanisms for excise duties.