TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY , PART II,
SECTION 3, SUB-SECTION (i)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE )
NOTIFICATION
New Delhi, the 10
th
April, 2013
No.6/2013-Central Excise (N. T.)
G.S.R. (E).- In exercise of the powers conferred by section 37 of the
Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the
following rules further to amend the Central Excise (Appeal) Rules, 2001, namely :—
1. Short title and commencement. – (1) These rules may be called the Central
Excise (Appeals) (Amendment) Rules, 2013.
(2) They shall come into force on and from the 1
st
day of June, 2013.
2. In the Central Excise (Appeals) Rules, 2001 (herein after referred to as the
said rules), for rule 7, the following rule shall be substituted, namely:-
“7. Form of appeal or application to the Appellate Tribunal. — (1) An appeal
under sub-section (2) of section 35B or an application under sub-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 NO.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, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
APPEAL No……………………… of ………………20…
……………………… ……………………………………………………………… Appellant
Vs
………………….. ……………………………………………………………… Respondent
1. Assessee Code* Location Code** PAN or UID***
E-Mail Address Phone No. Fax No.
2. The designation and address of the authority passing the order appealed against.
3. Number and date of the order appealed against
- - - - - -
Dated
- -
4. Date of communication of a copy of the order appealed against.
5. State or Union territory and the Commissionerate in which the order or decision of
assessment, penalty, fine was made.
6. If the order appealed against relates to more than one Commissionerate, mention
the names of all the Commissionerates, so far as it relates to the appellant.
7. Designation and address of the adjudicating authority in case where the order
appealed against is an order of the Commissioner (Appeals).
8. Address to which notices may be sent to the appellant.
9. Address to which notices may be sent to the respondent.
10. Whether the decision or order appealed against involves any question having a
relation to the rate of duty of excise or to the value of goods for purpose of
assessment.
11. Description and classification of goods
12. Period of dispute.
13. (i) Amount of central excise duty, if any, demanded for the period of dispute .
(ii) Amount of interest involved up to 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 customs duty demand, and
related fine or penalty, so far as the appellant is concerned?
16. Does the order appealed against also involve any service tax demand, and related
penalty, so far as the appellant is concerned?
17. Subject matter of dispute in order of priority (please choose two items from the
list below)
[i) Classification – indicate the Chapter(s), ii) Valuation - whether related
persons issue or Others, iii) SSI Exemption, iv) Application of Exemption
Notification - indicate the Notfn. No., v) CENVAT, vi) Seizure / Clandestine
removal, vii) Refund (other than rebate), viii) Others]
Priority 1 Priority 2
18. Service Tax Assessee Code, if registered with Service Tax.
19. Give details of Importer Exporter Code (IEC), if registered with Director General
of Foreign Trade.
20. If the appeal is against an Order-in-Appeal of Commissioner (Appeals), the
number of Orders-in-Original covered by the said Order-in-Appeal.
21. Whether the respondent has also filed appeal against the order against which
this appeal is made?
22. If answer to serial number 21 above is ‗yes‘, furnish the details of the appeal.
23. Whether the appellant wishes to be heard in person?
24. Reliefs claimed in appeal.
Statement of facts
Grounds of appeal
Signature of the authorised
representative, if any. Signature of the appellant
Verification
I, ………………………………………… ……………… the appellant, do hereby declare
that what is stated above is true to the best of my information and belief.
Verified today, the ……….. day of …………… ………. 20………
Signature of the authorised
representative, if any. Signature of the appellant
Notes.- (1) The grounds of appeal and the form of verification shall be signed
by the appellant in accordance with rule 3 of the Central Excise (Appeals)
Rules, 2001.
(2) The appeal including the statement of facts and the grounds of appeal
shall 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 appeal shall be in English (or Hindi) and should set 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 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-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 persons. Unique Identification (UID) number to
be furnished where PAN is not available.
FORM NO.E.A.-4
[See rule 6 (2)]
Form of Memorandum of Cross-Objections to the Appellate Tribunal under
sub-section (4) of section 35B of the Act
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
Cross-Objection No……………. 20…
In Appeal No……………… of 20….
…………………………………………………………………….Appellant/ Applicant
Vs
…………………………………………………………………….Respondent
1. Assessee Code* Location Code** PAN or UID***
E-Mail Address Phone No. Fax No.
2. State or Union territory and the Commissionerate in which the order or decision of
Assessment, penalty, fine was made.
3. Date of receipt of notice of appeal or application filed with the Appellate Tribunal
by the appellant or, as the case may be, the Commissioner of Central Excise.
4. Number and date of the order appealed against.
- - - - -
Dated
- -
5. Address to which notices may be sent to the respondent.
6. Address to which notices may be sent to the appellant or applicant.
7. Whether the decision or order appealed against involves any question having a
relation to the rate of duty of excise or to the value of goods for the purpose of
assessment.
8. Description and classification 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 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 the seized goods.
(B) (i) Amount of duty or fine 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 shall be furnished)
Duty Fine Penalty Interest
(ii) If not, whether any application for dispensing with such deposit has been
made?
11. (A) In case of cross-objections filed by the Commissioner of Central Excise;
(i) Amount of duty demand dropped or reduced for the period of dispute.
(ii) Amount of interest demand dropped or reduced for the period of dispute.
(iii) Amount of refund sanctioned or allowed for the period of dispute.
(iv) Whether no or less fine imposed?
(ii) Whether no or less penalty imposed?
(B) Whether an application for staying the operation of the order appealed against
has been made?
12. Subject matter of dispute in order of priority (please choose two items from the
list below)
[i) Classification – indicate the Chapter(s), ii) Valuation-whether related
persons issue or Others, iii) SSI Exemption, iv) Application of Exemption
Notification- indicate the Notfn. No., v) CENVAT, vi) Seizure/ Clandestine
removal, vii) Refund (other than rebate), viii) Others]
Priority 1 Priority 2
13. Service Tax Assessee Code, if registered with Service Tax.
14. Give the details of Importer Exporter Code (IEC), if registered with Director
General of Foreign Trade.
15. Reliefs claimed in memorandum of cross -objections.
Grounds of Cross-objection
Signature of the authorised
representative, if any. Signature of the respondent
Verification
I, ……………………………….………………………the respondent , do hereby declare
that what is stated above is true to the best of my information and belief.
Verified today, the ……… day of …………..…………….. 20…………
Signature of the authorised
representative, if any. Signature of the respondent
Notes.- (1) If the memorandum is filed by any person, other than the Commissioner
of Central Excise, the grounds of cross-objection and the form of verification shall be
signed by the respondent in accordance with rule 3 of the Central Excise (Appeals)
Rules, 2001.
(2) The memorandum of cross-objections shall 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-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 persons. Unique Identification (UID) to be
furnished where PAN is not available.
Where the memorandum of cross-objections is filed by the Commissioner of Central
Excise, the above details to be furnished by the Commissioner of Central Excise in
respect of the appellant.
FORM NO.E.A.-5
[See rule 7]
Form of appeal or application to Appellate Tribunal under sub- section (2) of
section 35B or under sub-section (1) of section 35E of the Act
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
APPEAL No……………………… of 20…
……………………………………………………………………. Appellant/ Applicant
Vs
……………………………………………………………………. Respondent
1. Assessee Code* Location Code** PAN or UID***
E-Mail Address Phone No. Fax No.
2. The designation and address of the Appellant Commissionerate (if the appeal is
filed on the basis of the authorisation given by the Committee of Commissioners under
sub-section (2) of section 35B of the Act. A copy of the authorisation shall be
enclosed)
3. The designation and address of the Applicant (if the application is filed on the basis
of an order of the Committee of Chief Commissioners under sub-section (1) of section
35E of the Act. A copy of the order shall be enclosed).
4. Name and address of the respondent.
5. Number and date of the order against which the appeal or application is filed.
- - - - - -
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.
(ii) Amount of interest demand dropped or reduced for the period of dispute.
(iii) Amount of refund sanctioned or allowed for the period of dispute
(iv) Whether no or less fine imposed?
(v) Whether no or less penalty imposed?
(vi) Market value of seized goods.
15. Whether any application for stay of the operation of the order challenged against
has been made?
16. Subject matter of dispute in order of priority (please choose two items from the
list below)
[i) Classification – indicate the Chapter(s), ii) Valuation-whether related
persons issue or Others, iii) SSI Exemption, iv) Application of Exemption
Notification- indicate the Notfn. No., v) CENVAT, vi) Seizure / Clandestine
removal, vii) Refund (other than rebate), viii) Others ]
Priority 1 Priority 2
17. If the appeal is against an Order-in-Appeal of Commissioner (Appeals), the
number of Orders-in-Original covered by the said Order-in-Appeal.
18. Whether the respondent has also filed appeal against the order against which
this appeal or application is made?
19. If answer to serial number 18 above is ‗yes‘, furnish the details of appeal.
20. Whether the appellant or applicant wishes to be heard in person?
21. Reliefs claimed in appeal or application.
Statement of facts
Grounds of appeal or application
Signature of the authorised Representative
of the appellant/ applicant, if any. Signature of the appellant/ applicant
Note.-The appeal or application including the statement of facts and the grounds of
appeal or application 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 the Commissioner of Central Excise/ Appeals and a copy of the
order passed by the Committee of Commissioners under sub-section (2) of section
35B of the Act or an order passed by the Committee of Chief Commissioners under
sub-section (1) of section 35E of the Act.
-------------------------
* 15 digit Permanent Account Number (PAN) - based registration number to be
furnished if respondent is a registered person
** Commissionerate/ Division/ Range code (Location Code) to be also mandatorily
furnished for the registered person. 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-down menu
‗central excise‘, then click on ‗know your location‘, then click on the relevant ‗State‘
and then the concerned ‗Commissionerate‘.
*** To be furnished for the respondent who is a non –registered person. Unique
Identification (UID) number to be furnished where PAN is not available.‖
F.No.390/Misc/46/2011-JC
(Sunil Kumar Sinha)
Director to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide notification No. 32/2001-CENTRAL
EXCISE (N.T.), dated 21
st
June, 2001 vide number G.S.R 446(E), dated the
21
st
June, 2001.
