Form Of Memorandum Of Cross-Objections To The Appellate Tribunal Under Section 35b Of The Act1

Form Of Memorandum Of Cross-Objections To The Appellate Tribunal Under Section 35b Of The Act1

Appeal to Appellate Tribunal [Section 35B]:

The provisions in respect of appeals to the Appellate Tribunal are summarized as under:

(1) Orders appellable to Appellate Tribunal: Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order –

(a) a decision or order passed by the Principal Commissioner/ Commissioner of Central Excise as an adjudicating authority;

(b) an order passed by the Commissioner (Appeals) under section 35A;

Orders not appealable: No appeal shall lie to the Appellate Tribunal in respect of any order passed by Commissioner (Appeals) if such order relates to –

(a) a case of loss of goods, where the loss occurs in t ransit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse;

(b) a rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India;

(c) goods exported outside India (except to Bhutan) without payment of duty;

Form and manner of filing appeal: As per Rule 6 of Appeal Rules, an appeal under section 35B(1) to the Appellate Tribunal shall be made in Form No.E.A.3 and a memorandum of cross objections to the Appellate Tribunal under section 35B(4) shall be made in Form No. E.A. 4. The following shall be observed in this regard:

1. Where an appeal under section 35B(1) or a memorandum of cross-objections (under subsection (4) of that section) 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 as contained in Form Nos.E.A.3 and E.A.-4, as the case may be respectively shall be signed by the persons listed above in case of appeal to Commissioner (Appeals).

2. The form of appeal in Form No.E.A.-3 and the form of memorandum of cross-objections in Form No.E.A.-4 shall be filed in quadruplicate and accompanied by an equal number of copies of the order appealed against (one of which at least shall be a certified copy).

Form and manner of filing departmental appeal: As per Rule 7 of the Appeal Rules, an appeal under section 35B(2) shall be made in Form No.E.A.5. The form of appeal 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 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 section 35B(2) of the Act

Form of appeal, etc., to the Appellate Tribunal.

rule 6 of central excise appeal rule 2001

  1. (1) An appeal under sub-section (1) of section 35B of the Act to the Appellate Tribunal shall be made in Form No. E.A.-3.

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (4) of section 35B of the Act shall be made in Form No. E.A.-4.

(3) Where an appeal under sub-section (1) of section 35B of the Act or a memorandum of cross-objections under sub-section (4) of that section is made by any person other than the Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be, the grounds of appeal, the grounds of cross-objection and the forms of verification as contained in Form Nos. E.A-3 and E.A-4, as the case may be, respectively shall be signed by the person specified in sub-rule (2) of rule 3.

(4) The form of appeal in Form No. E.A.-3 and the form of memorandum of cross-objections in Form No. E.A.-4 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).

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