How to file an appeal in Excise.Service tax
Appeal procedure in central excise: hierarchical remedies from adjudication through appellate authority to higher courts under prescribed forms and limits.
Show cause notices in excise/service tax must be issued by an empowered officer, clearly state the basis and particulars of duty, penalty or confiscation, be served, and comply with statutory limitation periods measured from the relevant date; corrigenda creating new grounds are treated as fresh notices. Adjudication by departmental authorities must follow natural justice, produce reasoned speaking orders, and is subject to administrative allocations of monetary jurisdiction. A hierarchical appeals regime-to Commissioner (Appeals), Appellate Tribunal, High Court and Supreme Court-operates under prescribed forms, verification, time limits, limited admission of additional evidence, and fee rules; where Tribunal jurisdiction is excluded, revision to the Central Government applies. (AI Summary)
Sir,
Any one can provide complete procedure of how to fill appeal in indirect tax matter. If a person is not from law field.
Rgds
Yateen vyas
Central Excise