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<h1>Appeal application under section 35E requires the prescribed form with detailed particulars and certified attachments for Commissioner (Appeals).</h1> Application on prescribed Form E.A.-2 must identify applicant, respondent and adjudicating officer, state dates of the Commissioner's order under sub-section (1) of section 35E and communication of the adjudicating authority's order, and set out particulars of goods, dispute period, duty demanded, refunds claimed, fines, penalties and market value of seized goods, together with reliefs claimed, statement of facts, grounds and signature.
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