Amends forms for filing appeal in the CESTAT (E.A.-3, E.A.-4, E.A.-5) - 06/2013 - Central Excise - Non Tariff

TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB -SECTION (i)

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION No. 6/2013- Central Excise (N. T.)

New Delhi, the 10^th April, 2013

G.S.R. (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise (Appeal) Rules, 2001, namely :-

1. Short title and commencement. -(1) These rules may be called the Central Excise (Appeals) (Amendment) Rules, 2013.

(2) They shall come into force on and from the 1st day of June, 2013.

2. In the Central Excise (Appeals) Rules, 2001 (herein after referred to as the said rules) , for rule 7, the following rule shall be substituted, namely:-

“7. Form of appeal or application to the Appellate Tribunal. -(1) An appeal under sub-section (2) of section 35B or an application under sub -section (4)of section 35E of the Act to the Appellate Tribunal shall be made in Form No. E.A.-5.

(2) The appeal or application, as the case may be in Form No. E.A.-5 shall be filed in quadruplicate accompanied by an equal number of copies of the decision or order (one of which at least shall be a certified copy) passed by:-

a)the Appellate Commissioner of Central Excise under section 35 of the Act, as it stood immediately before the appointed day, or by the Commissioner (Appeals) under section 35A of the Act and a copy of the order passed by the Committee of Commissioners of Central Excise under sub-section (2) of Section 35B of the Act.

b) the Commissioner of Central Excise and a copy of the order passed by the Committee of Chief Commissioners of Central Excise under sub-section (1) of section 35E of the Act.”

3. For Form No. E.A. 3, E.A.-4 and E.A.-5 appended to the said rules, the following Forms shall respectively be substituted, namely:-

“FORM E.A -3

[See rule 6 (1)]

Form of Appeal to Appellate Tribunal under sub-section (1) of section 35B of the Act

IN THE CUSTOMS, CENTRAL EXCISE AND SERVICE TAX APPELLAE TRIBUNAL

Appeal No.____________________________________ of 20…

………………………………………………………………………….......... Appellant

Vs

…………..………………………………………………………………… Respondent

1. Assessee Code*	Location Code**	PAN or UID**
Email Address	Phone No.	Fax No.
2. The designation and address of the authority passing the order appealed against.

3. Number and date of the order appealed against

-

-

-

-

-

-

Dated

-

-

4. Date of Communication of a copy of the order appealed against.

5. State or Union territory and the Commissionerate in which the order or decision of assessment, penalty was made.

6. If the order appealed against relates to more than one Commissionerate, mention the names of all the Commissionerates, so far as it relates to the appellant.

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

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

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

10. Whether the decision or order appealed against involves any question having a relation to the rate of service tax or to the value of taxable service for the purpose of assessment.

11. Description and classification of goods

12. Period of dispute.

13. (i) Amount of service tax, if any, demanded for the period of dispute .

(ii) Amount of interest involved upto the date of the order appealed against.

(iii) Amount of refund, if any, rejected or disallowed for the period of dispute.

(iv) Amount of fine imposed.

(v) Amount of penalty imposed.

(vi) Market Value of Seized goods

14. (i) Amount of duty or fine or penalty or interest deposited. If so, inform the amount deposited under each head in the box below. (A copy of the challan under which the deposit is made shall be furnished)

Duty

Fine

Penalty

Interest

(ii) If not, whether any application for dispensing with such deposit has been made?

15. Does the order appealed against also involve any central excise duty demand, and related fine or penalty, so far as the appellant is concerned?

16. Does the order appealed against also involve any customs duty demand, and related penalty, so far as the appellant is concerned?

17. Subject matter of dispute in order of priority. (please choose two items from the list below)

[ i) Classification-indicate the Chapter(s), ii) Valuation- whether related persons issue or Others, iii) SSI Exemption, iv) Application of Exemption Notification-indicate the Notfn. No., v) CENVAT, vi) Seizure/Clandestine removal, vii) Refund (other than rebate), viii) Others]

Priority 1	Priority 2
18. Service Tax Assessee Code, if registered with Service Tax.

19. Give details of Importer Exporter Code (IEC), if registered with Director General of Foreign Trade.

20. If the appeal is against an Order-in-Appeal of Commissioner (Appeals), the number of Orders-in-Original covered by the said Order-in-Appeal.

21. Whether the respondent has also filed appeal against the order against which this appeal is made?

22. If answer to serial number 21 above is ‘yes’, furnish the details of the appeal.

23. Whether the appellant wishes to be heard in person?

24. Reliefs claimed in appeal.

Statement of facts

Grounds of appeal 

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……………..

Signature of the authorized representative, if any

Signature of the appellant

Notes.- (1) The grounds of appeal and the form of verification shall be signed by the appellant in accordance with rule 3 of the Central Excise (Appeals) Rules, 2001.

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

(3) The 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 should be numbered consecutively.

(4) The appeal shall be accompanied by such fee as prescribed under sub- section (6) of section 35B of the Act and shall be paid through a crossed bank draft drawn 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.

------------------------

*15 digit Permanent Account Number (PAN) - based registration number to be mandatorily furnished by registered persons.

** Commissionerate/Division/ Range code (Location Code) to be also mandatorily furnished by registered persons. This Code can be procured from the website https://cbec.nsdl.com-‘̳Assessee Code Based Search‘, enter the assesse registration number and it will give the Location Code of the assessee. Alternatively, one can go to another website, www.aces.gov.in, then to the drop - down menu ̳Central Excise‘, then click on know your location‘, then click on the relevant State and then the concerned Commissionerate‘.

*** To be furnished by non -registered persons. Unique Identification (UID) number to be furnished where PAN is not available.

 

FORM E.A. - 4

[See rule 6 (2)]

Form of Memorandum of Cross-Objections to the Appellate Tribunal under sub-section (4) of section 35B of the Act

In the Customs, Central Excise and Service Tax Appellate Tribunal

Cross objection No.___________________________ of 20….

In Appeal No. _______________________________ of 20….

……………………………………………………………………………….Appellant

Versus

…………………………………………………………………………… Respondent

 

1. Assessee Code*	Location Code**	PAN or UID***
Email Address	Phone No.	Fax No.

2. State or Union territory and the Commissionerate in which the order or decision of assessment, penalty was made.

3. 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/ Service Tax/ Large Taxpayer Unit.

4. Number and date of the order appealed against

-

-

-

-

-

-

Dated

-

-

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

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

7. Whether the decision or order appealed against involves any question having a relation to the rate of service tax or to the value of service for the purpose of assessment.

8. Description and classification of goods.

9. Period of dispute.

10. (A) In case of cross-objections filed by a person other than the Commissioner of Central Excise

i) Amount of duty, if any, demanded for the period of dispute

ii) Amount of interest involved upto the date of the order appealed against.

(iii) Amount of refund, if any, rejected or disallowed for the period of dispute.

(iv) Amount of fine imposed.

(v) Amount of penalty imposed.

(vi) Market Value of Seized goods

(B) (i) Amount of tax or penalty or interest deposited. If so, mention the amount deposited under each head in the box below. (A copy of the challan under which the deposit is made should be furnished)

Duty

Fine

Penalty

Interest

(ii) If not, whether any application for dispensing with such deposit has been made?

11. (A) In case of cross-objections filed by the Commissioner of Central Excise/ Service Tax/ Large Taxpayer Unit

(i) Amount of service tax demand dropped or reduced for the period of dispute

(ii) Amount of interest demand dropped or reduced for the period of dispute

(iii) Amount of refund sanctioned or allowed for the period of dispute

(iv) Whether no or less penalty imposed?

(B) Whether an application for staying the operation of the order appealed against has been made?

12. Subject matter of dispute in order of priority. (please choose two items from the list below)

[ i) Classification-indicate the Chapter(s), ii) Valuation- whether related persons issue or Others, iii) SSI Exemption, iv) Application of Exemption Notification-indicate the Notfn. No., v) CENVAT, vi) Seizure/Clandestine removal, vii) Refund (other than rebate), viii) Others]

Priority 1	Priority 2

13. Service Tax Assessee Code, if registered with Service Tax

 14. Give details of Importer Exporter Code, if registered with Director General of Foreign Trade.

 15. Reliefs claimed in memorandum of cross -objections.

Grounds of cross objections

 

Signature of the authorized 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 __________

 

Signature of the authorized representative, if any

Signature of the respondent or his authorised representative

Notes-(1) If the memorandum is filed by any person, other than the Commissioner of Central Excise, the grounds of cross-objection and the form of verification shall be signed by the respondent in accordance with rule 3 of the Central Excise (Appeals) Rules, 2001.

(2) The memorandum of cross-objections shall be filed in quadruplicate accompanied by an equal number of copies of the order (one of which at least shall be a certified copy) appealed against.

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

(4) The number and year of appeal or application, as the case may be, as allotted by the office of the Appellate Tribunal and appearing in the notice of appeal or application , as the case may be, received by the respondent is to be filled in by the respondent.

-------------------

* 15 digit Permanent Account Number (PAN) -based registration number to be mandatorily furnished by registered persons

** Commissionerate/Division/Range code (Location Code) to be also mandatorily furnished by registered persons. This Code can be procured from the website https://cbec.nsdl.com -Assessee Code Based Search‘, enter the assessee registration number and it will give the Location Code of the assessee. Alternatively, one can go to another website, www.aces.gov.in, then to the drop- down menu central excise‘, then click on know your location‘, then click on the relevant State‘ and then the concerned Commissionerate‘.

*** To be furnished by non-registered persons. Unique Identification (UID) to be furnished where PAN is not available. Where the memorandum of cross - objections is filed by the Commissioner of Central Excise, the above details to be furnished by the Commissioner of Central Excise in respect of the appellant.

 

FORM E.A.-5

(See rule 7)

Form of appeal or application to Appellate Tribunal under sub-section (2) of section 35B or under sub-section (1) of section 35E of the Act

In the Customs, Central Excise and Service Tax Appellate Tribunal

Appeal No. _______________________________ of 20….

……………………………………………………………………………….Appellant/Applicant

Versus

…………………………………………………………………………… Respondent

1. Assessee Code*	Premises Code**	PAN or UID***
Email Address	Phone No.	Fax No.

2. The designation and address of the Appellant Commissionerate (if the appeal is filed on the basis of the authorization given by the Committee of Commissioners under sub-section (2) of section 35B of the Act. A copy of the authorisation shall be enclosed)

3. The designation and address of the Applicant (if the application is filed on the basis of an order of the Committee of Chief Commissioners under sub-section (1) of section 35E of the Act. A copy of the order shall be enclosed).

4. Name and address of the respondent.

5. Number and date of the order appealed against which the appeal or application is filed

-

-

-

-

-

-

 Dated

-

-

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

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

8. Date of receipt of the order referred to in (5) above by the Commissioner of Central Excise or by the jurisdictional Chief Commissioner of Central Excise, as the case may be.

9. Date on which order under sub - section (1) of section 35E of the Act, has been passed by the Committee of Chief Commissioners.

10. Date of receipt of the order referred to in (9) above by the applicant.

11. Whether the decision or order challenged involves any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment.

12. Description and classification of goods.

13. Period of dispute.

14 (i) Amount of duty demand dropped or reduced for the period of dispute.

(ii) Amount of interest demand dropped or reduced for the period of dispute.

(iii) Amount of refund sanctioned or allowed for the period of dispute

(iv) Whether no or less fine imposed?

(v) Whether no or less penalty imposed?

(vi) Market value of seized goods.

15. Whether any application for stay of the operation of the order challenged against has been made?

16. Subject matter of dispute in order of priority (please choose two items from the list below)

[i) Classification - indicate the Chapter(s), ii) Valuation - whether related persons issue or Others, iii) SSI Exemption, iv) Application of Exemption Notification -indicate the Notfn. No. , v) CENVAT, vi) Seizure / Clandestine removal, vii) Refund (other than rebate), viii) Others

Priority 1	Priority 2

17. If the application is against an Order-in- Appeal of Commissioner (Appeals), the number of Orders-in-Original covered by the said Order-in-Appeal.

18. Whether the respondent has also filed an appeal against the order against which this appeal or application is made?

19. If answer to serial number 18 above is ‘yes’, furnish the details of the appeal.

20. Whether the appellant or applicant wishes to be heard in person?

21. Reliefs claimed in appeal or application.

Statement of facts

Grounds of application

 

Signature of the authorized officer, if any

Signature of the appellant

Note.- The appeal or application including the statement of facts and the grounds of appeal or application shall be filed in quadruplicate accompanied by an equal number of copies of the decision or order (one of which at least shall be a certified copy) passed by the Commissioner of Central Excise/Appeals and a copy of the order passed by the Committee of Commissioners under sub -section (2) of section 35B of the Act or an order passed by the Committee of Chief Commissioners under sub - section (1) of section 35E of the Act.

-------------------------

*15 digit Permanent Account Number (PAN)-based registration number to be furnished if respondent is a registered person

** Commissionerate/Division/Range code (Location Code) to be also mandatorily furnished for the registered person. This Code can be procured from the website https://cbec.nsdl.com - Assessee Code Based Search, enter the assesse registration number and it will give the Location Code of the assessee. Alternatively, one can go to another website, www.aces.gov.in, then to the drop - down menu central excise, then click on know your location, then click on the relevant State and then the concerned Commissionerate.

*** To be furnished for the respondent who is a non-registered person. Unique Identification (UID) number to be furnished where PAN is not available.

 

F.No.390/Misc/46/2011- JC

(Sunil Kumar Sinha)

Director to the Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub - section (I ) vide notification No.32/2001- CENTRAL EXCISE (N.T.) , dated 21^st June, 2001 vide number G.S.R 446 (E), dated the 21^st June, 2001