Revision applications - Guidelines for filing - Central Excise - [M.F. (D.R.) (R.A. Unit) Public Notice

Revision applications - Guidelines for filing M.F. (D.R.) (R.A. Unit) Public Notice Dated 21-1-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Central Government notice that there are deficiencies in the Revision Application filed by Petitioners/Counsels/Consultants and consequently avoidable correspondence is being entered into, which causes delay in deciding the Revision Applications. The following guidelines are issued for the benefit of the Petitioners/Counsels/Customs Excise Consultants : I. General (i) The Revision Application should be filed in proper format and duly signed by the petitioner and his Counsels/Consultants (wherever applicable). The grounds of appeal and statement of facts should be enclosed; documents, if any, relied upon, should be marked as Exhibits and properly annexed to the application. (ii) Verification as required under statute should be duly signed by the petitioner. (iii) Where the applicant is to be represented by a Counsel, Vakalatnama in favour of the Counsel should be filed along with the Revision Application. In the case of Consultants, the letter of authority of power or attorney should be filed on proper stamp paper as required under the law. Where the applicant is to be represented by his own kin or close relations, a simple authorisation would be sufficient. (iv) One copy of the Treasury Challan should be enclosed with the Revision Application. (v)  The paper book containing the following documents should be filed :- (a)  a clear copy of the Order-in-Original; (b) a copy of his appeal petition to the Appellate Authority; (c) a clear copy of Order-in-Appeal; (d)  any other documents which had been submitted to the Original or Appellate Authority should be filed. (vi) It should be clearly indicated in the application, whether personal hearing is required or not. II. Certain additional documents required to be filed in respect of drawback and short-landing cases as indicated below : (a) Customs Drawback Cases : (i) photo-copies or attested copies of Shipping Bill(s), In voice(s), product specifications, the L.C. and enclosures (if any) submitted with drawback claim; (ii) copies of documents like Brand Rate Letters and other correspondences; (iii) copies of test reports and any other documents of the type if relied upon should be enclosed; (iv) in respect of Section 74 claims, copies of Bill of Entry of original Import, correspondence exchanged with Suppliers, Reserve Bank of India and/or other agencies, copies of Bill of Entry of free replacements with invoices etc. (b) Customs Short-landing Cases : (i)  copy of the Section 116 show cause notice received from the Original Authority; (ii) copy of the explanation offered by the steamer agents to the Original Authority; (iii) copy of the extracts of the relevant portions of the landing remarks of the Port Trust ; (iv) copies of any other documents filed before Original or the Appellate Authorities. (c) Customs Short-landing Refunds : (i) photo-copies or attested copies of Shipping Bill(s) and landing certificate; (ii) copy of 'B' form; (iii) copies of survey/insurance report(s). III. For loss cases and export cases in Central Excise (a) Transit losses : (i) photo-copies or attested copies of AR 3/AR 3A certificate(s) duly certified by the proper officer; (ii) copy of show cause notice of Original Authority; (iii) copy of the explanation offered by the petitioners before the Original Authority. (b) Export under bond/under claim for rebate : (i)  photo-copies or attested copies of AR 4/AR 4A duly certified by the proper officer; (ii) photo-copies or attested copies of shipping bill(s); (iii) copy of show cause notice (if any) received from the Original Authority; (iv) copy of explanation submitted to the Original Authority. 2. Though photo-copies of the documents could be submitted, where photo-copies are not clear or legible, the petitioners should file a neatly typed copy duly attested by him or as Counsel/Consultant. The paper book should be submitted in duplicate. However, only one copy of the Treasury Challan need be submitted.