NOTE

Sub- Suggestions on proposed amendments in the CESTAT Forms-reg

EA 3, EA 4 and EA 5 forms have been notified for filing appeal in Central Excise disputes. Similarly, CA 3, CA 4 and CA 5 have been prescribed for Customs cases and ST 5, ST 6 and ST 7 for disputes in Service Tax matters. 

1. It is proposed to amend the existing forms meant for filing appeals in the Tribunal The purpose of the proposed amendment is to align all the forms and include more fields like assessee code and location code etc for quick and effective communication and, more importantly, to facilitate creation of data base by providing inputs fields that can be captured by the System.

3              The following points are highlighted:

(i)             In the new forms, appellants would be allowed to cite three case laws on which they propose to rely. (other case laws could be indicated in the main appeal)

(ii)             A box is proposed to be inserted in the forms in which the appellants would select from a list of pre-determined issues involved in the dispute. This is expected to help in bunching and quick disposal of cases involving identical issues. It is also proposed to make provision for a common alpha-numeric number to all the Orders in Original and Orders in Appeal which would help in linking related and contra appeals.

4.         The revised forms incorporating the proposed amendments are being annexed. Field formations as well as trade representatives are requested to see the proposed revised forms and furnish their valuable suggestions/inputs that need to be incorporated in the forms so as to make them more useful. Suggestions in this regard may be sent to [email protected] by 20.7.2012.   

Annexure 1: Proposed EA 3, EA 4 and EA 5 forms

Annexure 2: Proposed CA 3, CA 4 and CA 5 forms

Annexure 3: Proposed ST 5, ST 6 and ST 7 forms

(S. K. Sinha)

Director (R)

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CESTAT appeal forms updated to add identification fields, subject-matter selection, three case-law slots, and tracking identifiers. Proposed amendments standardise appellate EA/CA/ST forms to capture additional identification fields (assessee code, location code, PAN/UID), mandate quadruplicate filing with copies of impugned orders, require monetary and period-of-dispute particulars, and include procedural tools: a selectable subject-matter box, provision to cite three case laws on the form, reliefs claimed, hearing preference, and a common alpha-numeric number to link related orders, all to facilitate case bunching, tracking and database creation.