TMI BlogAppealsX X X X Extracts X X X X X X X X Extracts X X X X ..... rder of such adjudicating authority, relating to service tax, interest or penalty. Mandatory fixed pre-deposit The appellant is required mandatorily to deposit 7.5% of the duty demanded or penalty imposed or both for filing of appeal before the Commissioner (Appeal) or the Tribunal at the first stage, and 10% in second stage appeal before the Tribunal. The amount of pre-deposit would be subject to a ceiling of ₹ 10 Crore. All pending appeals/ stay application would be governed by the statutory provisions prevailing at the time of filing such stay applications/ appeals. Filing of belated Appeal Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise. - Section 85 - Order of the Commissioner of Central Excise (Appeals) Appeal by the assessee shall be made in ST-5 form and in quadruplicate. Appeal by the Revenue Department against the order of the Commissioner of Central Excise The Board may, by order, constitute such committee as may be necessary for this chapter and such committee shall consist two Chief Commissioners of Central Excise or two Commissioners of Central Excise as the case may be. The Committee of Chief Commissioner of Central Excise may, if it objects to any order passed by the Commissioner of Central Excise under section 73 or section 83A , direct the Commissioner of Central Excise to appeal to the Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase may be, on receipt of a notice that an appeal against the order of the Commissioner of Central Excise or the Commissioner of Central Excise (Appeals), by the other party may, notwithstanding that he may not have appealed against such order or any part thereof, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner of Central Excise or the Commissioner of Central Excise (Appeals). Such memorandum in Form ST-6 shall be filed within 45 days from the date of receipt of notice. Admission of Belated Appeal / Memorandum of Cross-objections The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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