TMI BlogAmendment to CESTAT Appeal FormsX X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai, Bangalore & Kolkata.
6. X X X X Extracts X X X X X X X X Extracts X X X X ..... forms seeking details of Assessee Code (PAN based registration number), Location Code (Commissionerate / Division / Range identifier), PAN or UID where PAN is not available. Apart from this, e-mail address, telephone number and fax number of the assessee is also being sought in the new forms. These new fields are intended to facilitate quick communication between the Tribunal Registry and the Appellant and would help in identifying the location code of the assessee in case of shifting of the unit or re-organization of the jurisdiction under which the unit existed earlier. In such cases, the Tribunal Registry was not able to reach to the assessee for service of notices and delivery of orders. Location Codes can be obtained from websites htt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09-2012. This would mean Order-in-Appeal No.34 for the year 12-13 passed by Commissioner of Customs (Appeals), Ahmadabad." To illustrate, first three letters denote the city where the Commissionerate office of the Adjudicating authority is located. The next 5 alpha string denotes the nature of the Commissionerate i.e. 'CUSTM' for exclusive Customs Commissionerates, 'EXCUS' for combined Commissionerates of Excise, Service Tax & Customs, 'SVTAX' for exclusive Service Tax Commissionerates and 'LTUNT' for LTU Commissionerates. This part of the code is for the Commissionerate, and NOT for the subject matter of the impugned order. Thus, even if the impugned order passed by (or relating to), say, a Central Excise Commissionerate relates to Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itulate, the first three parts (11-characters long) of the proposed numbering system will uniquely identify the Commissionerate of the adjudicating authority. The next three alpha strings denote the officer who is adjudicating the case. COM would denote Order in Original passed by the Commissioner, APP would denote order in appeal passed by the Commissioner (Appeal) and ADJ would mean order in original passed by the Commissioner (Adjudication). The next three numeric strings is meant for serial number of the order to be assigned by the office of the Commissioner who is passing the order. The next four numeric strings would denote the financial year in which the order was passed. The last 8 empty boxes in the string are meant for the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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