TaxTMI 
TaxTMI 
TaxTMI 
The Central Excise (Appeals) Rules, 2001
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.... the Central Excise Act, 1944 (1 of 1944); (b) "Form" means a form appended to these rules; (c) words and expressions used in these rules and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act. 3. Form of appeal to Commissioner (Appeals).- (1) An appeal under sub-section (1) of section 35 of the Act to the Commissioner (Appeals) shall be made in Form No. E.A.-l. (2) The grounds of appeal and the form of verification as contained in Form No. E.A.-l. shall be signed,- (a) in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by any person duly authorised by him in this behalf; and where the individual is a mi....
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....issioner (Appeals) any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority except in the following circumstances, namely:- (a) where the adjudicating authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by adjudicating authority; or (c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority any evidence which is relevant to any ground of appeal; or (d) where the adjudicating authority has made the order appealed against without giving sufficient op....
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....ntained in Form Nos. E.A-3 and E.A-4, as the case may be, respectively shall be signed by the person specified in sub-rule (2) of rule 3. (4) The form of appeal in Form No. E.A.-3 and the form of memorandum of cross-objections in Form No. E.A.-4 shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the order appealed against (one of which at least shall be a certified copy). 7. Form of application to the Appellate Tribunal.- (1) An application under sub-section (1) of section 35E of the Act to the Appellate Tribunal shall be made in Form No. E.A.-5. (2) The form of application in Form No. E.A.-5 shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or o....
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....n is signed by the authorised representative of the applicant, the document authorising the representative to sign and appear on behalf of the applicant shall be appended to such revision application. (4) The form of revision application in Form No. E.A.-8 shall be filed in duplicate and shall be accompanied by two copies of the following documents, namely:— (i) order referred to in the first proviso to sub-section (1) of section 35B of the Act; and (ii) decision or order passed by the Central Excise Officer, which was the subject matter of the order referred to in clause (i) of this sub-rule. 10. Procedure for filing revision application.- (1) The revision application in Form E.A.-8 shall be presented in person to the Under Secreta....
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.... the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); or (c) a Company Secretary within the meaning of the Company Secretaries Act, 1980 (56 of 1980) who has obtained a certificate of practice under section 6 of that Act; or (d) a post-graduate or an Honours degree holder in Commerce or a post-graduate degree or diploma holder in Business Administration from any recognised university; or (e) a person formerly employed in the Department of Customs and Central Excise or Narcotics and has retired or resigned from such employment after having rendered service in any capacity in one or more of the said departments for not less than ten years in the aggregate. Explanation.- In this rule "recognised University" means any of th....