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TMI BlogAmends forms for filing appeal in the CESTAT (E.A.-3, E.A.-4, E.A.-5)X X X X Extracts X X X X X X X X Extracts X X X X ..... -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._______________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et 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 per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall 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- do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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