Can an appeal be filed against the order of Commissioner of Central Excise or Commissioner of Central Excise (Appeals)?

Indian Service Tax

4. APPEALS TO APPELLATE TRIBUNAL

(Q.7.4) Can an appeal be filed against the order of Commissioner of Central Excise or Commissioner of Central Excise (Appeals)?

Ans. Yes, the law provides for filing an appeal against the order of Commissioner of Central Excise or Commissioner (Appeals). Such appeals can be filed with the CESTAT within three months of the date of receipt of the order sought to be appealed against.

(Q.7.5) What is the procedure for filing appeal against the order of Commissioner of Central Excise or Commissioner (Appeals)?

• Any assessee aggrieved by the Commissioner of Central Excise or the Commissioner (Appeals) may file an appeal before the Appellate Tribunal i.e. CESTAT.

• The appeal should be filed within three months from the date of receipt of the order appealed against.

• It should be filed in the prescribed Form ST-5.

• It shall be filed in quadruplicate.

• It should be accompanied by a copy of the order appealed against, one of which should be a certified copy.

• The appeal should be accompanied by a fee of Rs. Two Hundred only.

Source: Directorate of Publicity and Public Relations, Customs & Central Excise, New Delhi, October, 2003].

FORM ST - 5

Form of Appeal, to Appellate Tribunal under Section 86 of the Finance Act, 1994 (32 of 1994)

In the Customs, Excise and Gold (Control) Appellate Tribunal Appeal No. _____________of________________20.______________________________________________________Appellant

v.

_______________________________________________________________________Respondent

1. The designation and address of the authority passing the order appealed against.

2. The number and the date of the order appealed against.

3. Date of communication of a copy of the order appealed against.

4. State/Union territory and the Commissionerate in which the order/decision of assessment/penalty/interest was made.

5. Designation and address of the adjudicating authority in cases where the order appealed against is an order of the Commissioner (Appeals).

6. Address to which the notices may be sent to the appellant.

7. Address to which the notices may be sent to the respondent.

8. Whether the decision or order appealed against involves any question having a relation to the value of the taxable service for purposes of assessment; if not, difference in' tax or tax involved, or amount of interest or penalty involved, as the case may be.

8A.

• Period of dispute

• Amount of tax if any, demanded for the period mentioned in item (i)

• Amount of refund, if any, claimed for the period mentioned in item (i) (iv)Amount of interest involved.

• Amount of penalty imposed.

9. Whether tax or penalty / interest is deposited; if not, whether any application for dispensing with such deposit has been made ( a copy of the challan under which the deposit is made shall be furnished).

9A. Whether the appellant wishes to be heard in person.

10. Reliefs claimed in appeal.

Statement of Facts

Grounds of appeal

(i)

(ii)

(iii)

(iv)

Signature of the authorized representative,. if any

Signature of the appellant

Verification

I,______________________the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the___________________________________day of__________________20____________________.

Place:

Date:

Signature of the authorized representative, if any

Signature of the appellant or his authorised representative

Note

1. The appeal including the statement of facts and the grounds of appeal shall be filed in quadruplicate and shall be accompanied
   by an equal number of copies of the order appealed against (one of which at least shall be a certified copy).

2. The form of appeal shall be in English (or Hindi) and should set forth, concisely and under distinct heads, the grounds of appeal
   without any argument or narrative and such grounds be numbered consecutively.

3. The fee of Rs. 200/- required to be paid under the provisions of the Act shall be paid through a crossed bank draft in favour of
   the Assistant Registrar of the Bench of the Tribunal on a branch of any nationalised bank located at the place where the Bench
   is situated and demand draft shall be attached to the form of appeal.

FORM ST - 6

Form of memorandum of cross objections to the Appellate Tribunal under Section 86 of Finance Act, 1994 (32 of 1994).

In the Customs, Excise and Gold (Control) Appellate Tribunal

Cross-objection No_______________________of_________________________20_______________________________In appeal No. ____________________of_________________________20________________________________ Appellant/Applicant

__________________________________________________________________________________________Respondent

1. State/Union territory and the Commissionerate in which the order/decision of assessment/penalty/interest was made.

2. Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or, as the case may be, the
Commissioner of Central Excise.

3. Address to which notices may be sent to the respondent.

4. Address to which notices may be sent to the appellant/applicant.

5. Whether the decision or the order appealed against involves any question having a relation to the rate of tax or to the value of
taxable service for purposes of assessment; if not, difference in tax or tax involved, or amount of interest or penalty involved or
value of taxable service involved, as the case may be.

5A.

• Period of dispute

• Amount of tax, if any, claimed for the period mentioned in item (i)

• Amount of refund, if any, claimed for the period mentioned in item (i)

• Amount of interest imposed.

• Amount of penalty imposed.

6. Relief claimed in the memorandum of cross objections.

Grounds of cross-objections

(1)

(2)

(3)

(4)

Signature of the authorised representative, if any

Signature of the respondent or his authorised representative

Verification

I,……..the respondent, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the___________________________day of________________________20______________________.

Place:

Date:

Signature of the authorised representative, if any

Signature of the respondent or his authorised representative

Notes

1. The form of memorandum of cross-objections shall be filed in quadruplicate.

2. The form of memorandum of cross-objections should be in English (or Hindi) and should set forth, concisely and under distinct heads the ground of the cross-objections without any argument or narrative and such grounds should be numbered consecutively.

3. The number and year of appeal/application as allotted by the office of the Appellate Tribunal and appearing in the notice of appeal/application received by the respondent is to be filled in by the respondent.

FORM ST-7

Form of application to Appellate Tribunal under Section 86(2) l[or Section 86(2A)] of the Finance Act, 1994 (32 of 1994)

In the Customs, Excise and Gold (Control) Appellate Tribunal Appeal No_________________________of___________20___________________________________________Applicant

__________________________________________________________________________________ Respondent

1. Designation and address of the applicant (if the applicant is not the adjudicating authority, a copy of the authorization from the Commissioner of Central Excise to make the application should be enclosed).

________________________________________________________________________

1. Ins. By Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001

2. Name and address of the respondent.

3. Designation and address of the officer passing the decision or order in respect of which this application is being made and the date of the decision or order.

4. State/Union territory and the Commissionerate in which the decision or order was made.

5. Subs. By Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001. [5. Date on which order under sub-section (2) of Section 86 of the Finance Act, 1994, has been passed by the Board or the date on which the order under sub-section (2A) of Section 86 of the Finance Act, 1994, has been passed by the Commissioner of Central Excise.]

6. Date of communication of the order referred to in (3) above to the adjudicating authority.

7. Whether the decision or order appealed against involves any question having a relation to the rate of tax or to the value of taxable service for purpose of assessment; if not, difference in tax or duty involved, or amount of penalty involved or value of goods involved, as the case may be.

7 A.

• Period of dispute

• Amount of tax, if any, demanded for the period mentioned in column (i)

• Amount of refund, if any, claimed for the period mentioned in column (i)

• Amount of interest imposed.

• Amount of penalty imposed.

Reliefs claimed in the application.

Statement of Facts

Grounds of application

Signature of the applicant

Note

The form of application including the statement of facts and grounds of application shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decisions or order passed by the Commissioner of Central Excise (one of which at least shall be a certified copy) and a copy of the order passed by the Board or copies of orders of the Commissioner of Central Excise (Appeals) (one of which shall be a certified copy) and a copy of the order of the Commissioner of Central Excise, as the case may be, under sub-section (2) of Section 86.