CENTRAL EXCISE (APPEAL) RULES, 2001 - AN OVERVIEW

[Mr. M. GOVINDARAJAN]

                        The Central Government in exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 made the Central Excise (Appeal) Rules, 2001 ('Rules' for short) vide Notification No. 32/2001-CE (NT), dated 21.06.2001.  These rules came into effect from 01.07.2001.

                        The Rules pave the way for making-

·  Appeal to Commissioner (Appeals);

·  Appeal to the Appellate Tribunal;

·  Application to High Court;

·  Revision application to Central Government.

APPEAL TO COMMISSIONER (APPEALS):

                        Rule 3(1) provides that an appeal may be filed before Commissioner (Appeals) under Sec. 35(1) of Central Excise Act in Form - E.A. 1.  The said form of appeal shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.

                        Rule 3(2) provides that the grounds of appeal and the form of verification as contained in Form EA-1 shall be signed-

Ø  In the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by any person duly authorized by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

Ø  In the case of a Hindu Undivided Family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

Ø  In the case of a company or local authority, by the principal officer thereof;

Ø  In the case of a firm, by any partner thereof, not being a minor;

Ø  In the case of any other association, by any member of the association or the principal officer thereof; and

Ø  In the case of any other person, by that person or any person competent to act on this behalf.

An application under Sec. 35E(4) of the Act to the Commissioner (Appeals) shall be made in Form No. E.A.-2 in duplicate accompanied by a certified copy of the decision or order passed by the adjudicating authority and a copy of the order passed by the Commissioner of Central Excise directing such authority to apply to the Commissioner (Appeals).

                        Rule 5 provides that the appellant shall not entitled to produce before the Commissioner (Appeals) any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority except in the following circumstances, namely:

·  Where the adjudicating authority has refused to admit evidence which ought to have been admitted; or

·  Where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by adjudicating authority; or

·  Where the appellant was prevented by sufficient cause from producing, before the adjudicating authority any evidence which is relevant to any ground of appeal; or

·  Where the adjudicating authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.

No evidence shall be admitted unless the Commissioner (Appeals) records in writing the reasons for its admission.   The Commissioner (Appeals) shall not take any evidence produced unless the adjudicating authority or an officer authorized in this behalf by the said authority has been allowed a reasonable opportunity to examine the evidence or documents or to cross examine any witness produced by the appellant or to produce any evidence or any witness in rebuttal of the evidence produced by the appellant.  However the Commissioner (Appeals) has the power to direct the production of any document, or the examination any witness, to enable him to disposal the appeal.

APPEAL TO APPELLATE TRIBUNAL:

                        An appeal under Sec.35B (1) of the Act shall be made in Form No. EA-3 to the Appellate Tribunal.  A memorandum of cross objections to the Appellate tribunal shall be made in Form EA-4 under Sec. 35B (4).  Where an appeal or memorandum of cross objections is made by any person other than the Commissioner of Central Excise, the grounds of appeal, the grounds of cross objections and the forms of verification shall be signed by the person specified in Rule 3(2).  The appeal as well as the memorandum of cross objection shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the order appealed against one of which at least shall be a certified copy.

                        An application under Sec.35E (1) shall be made to the Appellate tribunal in Form E.A.-5 in quadruplicate and shall be accompanied by an equal number of copies of the decision or order passed by the Commissioner of Central Excise, one of which at least shall be a certified copy and a copy of the order passed by the Board directing such Commissioner to apply to the Appellate tribunal.

APPLICATION TO THE HIGH COURT:

                        An application to High Court under Sec. 35H (1) shall be filed in Form E.A.-6 in quadruplicate requiring the High Court to direct the Appellate Tribunal any question of law.   A memorandum of cross objections shall be filed in Form E.A. - 7 under Sec. 35H (3) of the Act in quadruplicate to the High Court.   The Form E.A.- 6 or E.A. - 7 shall be signed by the person as specified in Rule 3(2).

REVISION TO CENTRAL GOVERNMENT:

                        A revision application under Sec. 35 EE (3) of the Act to the Central Government shall be made in Form No. E.A. - 8 in duplicate and shall be accompanied by two copies of the order referred to in the first proviso to Sec.35B(1) and  the decision or order passed by the Central Government Officer, duly signed by the person as specified in Rule 3(2).  If the revision application is signed by the authorized representative the document authorizing the representative to sign and appear on behalf of the applicant shall be appended to such revision application.  The revision application may be filed in person to the Under Secretary, Revision Application Unit, Government of India, Ministry of Finance, Department of Revenue 4^th Floor, Jeevan Deep Buildings, Sansad Marg, New Delhi - 110 001 or sent by registered post to such officer.  The date of receipt of the application by such officer is deemed to have been submitted.

AUTHORISED REPRESENTATIVES:

                        Rule 12 prescribes the qualifications for authorized representatives.  It provides an authorized representative shall include a person who has acquired any of the following qualifications, namely:

·  A Chartered Accountant;

·  A Cost Accountant;

·  A Company Secretary;

·  A Post Graduate or Honours degree holder in Commerce or a Post graduate degree or diploma holder in Business Administration from any recognized University;

·  A person formerly employed in the Department of Customs and Central Excise or Narcotics and has retired or resigned from such employment after having rendered service in any capacity in one or more