Rule 9 - Form of appeals to Appellate Tribunal - Service Tax Rules, 1994

1 9. Form of Appeals to Appellate Tribunal. - (1) An appeal under sub-section (1) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-5 in quadruplicate and shall be accompanied by a copy of the Order appealed against (one of which shall be a certified copy); 2 (2) An appeal under sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise (one of which shall be a certified copy) and a copy of the order passed by the Central Board of Excise and Customs directing the Commissioner of Central Excise to apply to the Appellate Tribunal. (2A) An appeal under sub-section (2A) of section 86 of the Act to the Appellate Tribunal shall be made in form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise (Appeals) (one of which shall be a certified copy) and a copy of the order passed by the Commissioner of Central Excise directing the Assistant Commissioner of Central Excise or as the case may be, the Deputy Commissioner of Central Excise to apply to the Appellate Tribunal; and; (3) A Memorandum of cross objections under sub-section (4) of section 86 of the Act shall be made in Form ST-6 in quadruplicate. ------------------------------ Note : 1. Has been substituted vide Notification No. 8/96 ST dated 26/11/1996 , before it was read as, "(1) An appeal under sub-section (1) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-5 in quadruplicate and shall be accompanied by - (a) a memorandum of cross-objections under sub-section (4) of section 86 of the Act made in Form ST-6 ; and (b) a copy of the order appealed against (one of which shall be a certified copy). (2) An appeal under sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by - (a) a memorandum of cross-objections under sub-section (4) of section 86 of the Act made in Form ST-6 ; (b) a copy of the order of Commissioner of Central Excise and a copy of the order passed by the Central Board of Excise and Customs directing the Central Excise Officer to apply to the Appellate Tribunal or copy of orders of Commissioner of Central Excise (Appeals) and the order of Commissioner of Central Excise directing the Central Excise Officer to apply to the Appellate Tribunal, as the case may be.", before the words "Collector of Central Excise", the words "Commissioner of Central Excise" and the words "Collector of Central Excise (Appeals)", the words "Commissioner of Central Excise (Appeals)" has been substituted vide Notification No. 4/95 dated 28/6/1995 2. Has been substituted vide Notification No. 5/2001 dated 9/7/2001 , before it was read as, "An appeal under sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the Order of the Commissioner of Central Excise, (one of which shall be a certified copy) and a copy of the order passed by the Central Board of Excise and Customs directing the Central Excise Officer to apply to the Appellate Tribunal or copy of orders of Commissioner of Central Excise (Appeals) (one of which shall be a certified copy), and the order of Commissioner of Central Excise directing the Central Excise Officer to apply to the Appellate Tribunal, as the case may be; and"