Appeal fees for central excise tribunal established as tiered charges, with specified small flat fee for tribunal applications. Amendment to section 35B mandates that appeals to the Appellate Tribunal be in the prescribed form and verification and, irrespective of the date of demand, be accompanied by a tiered fee tied to the amount of duty and interest demanded and penalty levied; specified exemptions apply for appeals under sub section (2) and memoranda of cross objections under sub section (4). It also requires a standard fee for applications to the Tribunal for stay, rectification, other purposes, or restoration, with an exemption for applications filed by or on behalf of the Commissioner of Central Excise.
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Appeal fees for central excise tribunal established as tiered charges, with specified small flat fee for tribunal applications.
Amendment to section 35B mandates that appeals to the Appellate Tribunal be in the prescribed form and verification and, irrespective of the date of demand, be accompanied by a tiered fee tied to the amount of duty and interest demanded and penalty levied; specified exemptions apply for appeals under sub section (2) and memoranda of cross objections under sub section (4). It also requires a standard fee for applications to the Tribunal for stay, rectification, other purposes, or restoration, with an exemption for applications filed by or on behalf of the Commissioner of Central Excise.
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