Appeal to commissioner

[SNEHAL SHAH]

Sir,

I want to file appeal to commissioner for that is it nessasary for notary befor submission . If yes on which rule .

If we are filling appeal at CESTAT how many court fees stamp use for filling appeal?

Advance thanks for brief both procedure .

sachin

[RadheyShyam Mangal]

For appeal before Commissioner Appeals, the court stamp fee of Rs 2 on Appeal and Stay application, if any each  is required to be affixed. No notary is required.

While filing appeal before CESTAT, OIA/OIO as the case may be got certified from Superintendent , further court stamp of RS 2 is required to be affixed on appeal, OIA/OIO, and stay application 

AI Summary

Appeal stamp fee requirement: court stamp must be affixed on appeals; certification required for tribunal filings and stays.
Appeals to the Commissioner require affixation of a court stamp fee of Rs 2 on the appeal and any stay application; notarisation is not required. For tribunal-level filings the originating appeal or OIA/OIO must be certified by the Superintendent and a court stamp fee of Rs 2 must be affixed on the appeal, on the OIA/OIO as applicable, and on any stay application.