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COMMISSIONER APPEAL

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..... COMMISSIONER APPEAL
Query (Issue) Started By: - SACHIN SHAH Dated:- 22-1-2011 Last Reply Date:- 21-2-2011 Central Excise
Got 3 Replies
Central Excise
sir, Please guide procedure for filing Appeal commissioner against OIO recd from asst.commissioner . Also guide procedure for filling Appeal CESTAT against order recd commissioner . please brief all with documentaion & fees . SCHIN S .....

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..... HAH Reply By Mangesh Lokre: The Reply: Appeal to the Commissioner of CeX ( Appeal ) * The form of Appeal in Form No E.A.-1 in duplicate and shall accompanied by a Copy of the decision or Order appealed against ( Original or Attested Copy of OIO.) * Application to be made within Sixty Days from the date of OIO. You may please refer the Rule 3 of Central Excise ( Appeals ) Rules, 2001 Appeal .....

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..... to the CESTAT * An application under sub-section (1) of section 35E of the Act to the Appellate Tribunal shall be made in form No E.A.5 * The form of application in Form EA5 shall be filed in quadruplicate and shall accompanied by an equal number of copies of decision or order passed by the Commissioner of Central Excise ( one of which at least shall be a Original Copy or Certified Copy ) alon .....

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..... g with the Application Fee of Rs 500/- ( payable through DD of Nationalized Bank Only ) You may please refer the Rule7 of Central Excise ( Appeals ) Rules, 2001 Reply By Ramaiah Swamy: The Reply: dear mr sachin, 1. I agree with the views expressed by mr. Mangesh 2. To add to it, I should say that appeal papers are to be prepared based on facts of the case, judicial precedents and in justifi .....

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..... able manner. This is requied to ensure higher success rate at appellate stage(s) With best wishes Rangaswamy Cell: + 91 0945665300 Reply By Radha Arun: The Reply: The earlier replies are not entirely correct. (i) Form of appeal to Tribunal by the assessee is EA-3. (ii) The time available for filing appeal is 3 months from date of receipt of the order against which appeal is being filed. .....

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..... (iii) The appeal is filed under section 35B of the Central Excise Act, and the relevant Rule is Rule 6 of the Central Excise (Appeals) Rules 2001. As for procedure: You must file the appeal in duplicate, accompanied by a copy of the order against which you are appealing. Court fee stamp appropriate for your state has to be affixed on one copy of the appeal and of the order. The appeal and the 'v .....

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..... erification' of the appeal must be signed by the principal officer of the company. If there is a duty demand in the order appealed against, you must either deposit the amount or file an application for stay of recovery and waiver of pre-deposit.
Discussion Forum - Knowledge Sharing .....

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