court fee for filing appeal before Commssioner (Appeals)

[Vaidyanathan Venkat Raman]

Sir,

Kindly let me what is the court fee amount that need to be affixed along with Appeal and stay application before Commissioner of Central Excise (Appeals). Kindly let me know under the which rule/act, the fee amount is mentioned.

[Mahir S]

Affixing of court fee stamp, of 50 paisa, to appeal and copy of order is required while filing of appeal before Commissioner (Appeals). If it is not affixed, it is curable and appeal cannot be dismissed on this ground.

No fee is payable along with such an application.

AI Summary

Court fee stamp requirement for appeals to Commissioner (Appeals): omission is curable and no separate fee is payable. Affixation of a court fee stamp is required when presenting an appeal and the copy of the order before the Commissioner (Appeals) in central excise proceedings; omission is a curable defect and will not lead to dismissal, and no separate fee is payable with the appeal or stay application.