TaxTMI 
TaxTMI 
Suggestions on proposed amendments in the CESTAT Forms-reg.
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....uggestions on proposed amendments in the CESTAT Forms-reg. <br>Customs, DGFT & SEZ<br>Dated:- 13-7-2012<br><BR>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. * 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) ....
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.... 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) -----X----- ============= Document 1 Vs ANNEXURE -38 (See Rule 6 of the Central Excise(Appeal) Rules, 20...) FORM NO. E.A.-3 (See Rule 6) Form of Appeal....
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.... to Appellate Tribunal under section 35B of the Act (IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL) Assessee Code* APPEAL No.. 1. E-mail Address .of .20... ..Appellant .Respondent Location Code** PAN or UID*** Phone No. Fax No. 2. The designation and address of the authority passing the order appealed against. 3. Number and date of the order appealed against.* 4. Date of communication of a copy of the order appealed against. 5. State/Union territory and the Commissionerate in which the order/decision of assessment/penalty/fine was made. 6. Designation and address of the adjudicating authority in case where the order appealed against is an order of the Commissioner (Appeals). 7. Address to which the notices may be sent to the appellant. 8. Address to which the notices may be sent to the respondent. 9. Whether the decision or order appealed against involves any question having a relation to the rate of duty of excise or to the value of goods for purpose of assessment or not; difference in duty or duty involved, or amount of fine or penalty involved or value of goods involves, as the case may be. 10. (i) Description and classification of goods. (....
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....ii) Period of dispute * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons (iii) Amount of duty, if any, demanded for the period mentioned in item (ii) (iv)Amount of refund, if any, claimed for the period mentioned in item (ii) (v)Amount of fine imposed. (vi) Amount of penalty imposed (vii) Market Value of seized goods. 11. (i) (ii) Amount of duty or fine or penalty or interest deposited (A copy of the challan under which the deposit is made shall be furnished). Whether any application for dispensing with such deposit has been made. 12. Three case laws relied on (specify with citations) i iii 13. Subject matter of dispute (please choose from below) 14. Whether the appellant wishes to be heard in person? 15. Reliefs claimed in appeal. Signature of the authorized representative, if any. appellant Statement of facts Grounds of appeal Signature of the Verification ..the appellant, do hereby declare that what is I……... stated above is true to the best of my information and b....
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....elief. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons Verified today, the.. ..day of... ...20.. Signature of the authorized representative, if any. appellant Signature of the Notes. (1) The grounds of appeal and the form of verification shall, if the appeal is made by any person, other than the Commissioner of Central Excise be signed by the appellant in accordance with Rule 3. (2) The appeal including the statement of facts and the grounds of appeal 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). (3) The form of appeal shall be in English (or Hindi) and should set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds should be numbered consecutively. (4) The fee of Rs.20...0.00 required to be paid under the provisions of the Act shall be paid through a crossed bank draft drawn in favour of the Assistant ....
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.... Registrar of the Bench of the Tribunal on a branch of any nationalized bank located at the place where the Bench is situated and the demand draft shall be attached to the form of appeal. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons ANNEXURE-39 (See Rule 6(2) of the Central Excise (Appeal) Rules, 20...) FORM NO. E.A. – 4 [(See Rule 6(2)] Form of Memorandum of Cross-objections to the Appellate Tribunal under section 35B of the Act. (IN THE CUSTOMS, EXCISE, AND SERVICE TAX APPELLATE TRIBUNAL) Cross-objection No... In Appeal No........ .20... .of 20... Vs. ..Appellant .Respondent Assessee Code* Location Code** PAN or UID*** 1. E-mail Address Phone No. Fax No. 2. State/Union Territory and the Commissionerate in which the order/decision of assessment/penalty/fine was made. 3. Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or as the case may be, the Commissioner of Central Excise. 4. Number and date of the order appe....
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....aled against.* 5. Address to which notices may be sent to the respondent. 6. Address to which notices may be sent to the appellant/applicant. 7. Whether the decision or order appealed against involves any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment; if not, difference in duty or duty involved, or amount of fine or penalty involved or value of goods involved, as the case may be. 8. (i) Description and classification a. Period of dispute b. Amount of duty, if any, demanded for the period mentioned in item(ii) c. Amount of refund, if any claimed for the period mentioned in item(ii) d. Amount of fine imposed. e. Amount of penalty imposed. f. Market value of seized goods. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons 9. Three case laws relied on (specify with citations) i iii 10. Subject matter of dispute (please choose from below) 11. Relief claimed in the memorandum of cross-objections. Grounds of Cross-objection Signat....
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....ure of the authorized representative, if any. Respondent Signature of the I,. Verification ..the respondent, do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the .........day of... .20.... Signature of the authorized representative, if any. Respondent Signature of the Notes.- (1) The grounds of cross-objections and the form of verification shall be signed by the respondent in accordance with the provisions of Rule 3. (2) The form of memorandum of cross- objection shall be filed in quadruplicate. (3) The form of memorandum of cross-objections should be in English or Hindi and should set forth, concisely and under distinct heads the grounds of the cross-objections without any argument or narrative and such grounds should be numbered consecutively. (4) The number and year of appeal/application as allotted by the office of the Appellate Tribunal and appearing in the notice of appeal/application received by the respondent is to be filled in by the respondent. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandato....
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....rily furnished by registered persons *** To be furnished by non-registered persons ANNEXURE - 40 [See Rule 7 of the Central Excise(Appeal) Rules, 20...] FORM NO. E.A.-5 (See Rule 7) Form of application to appellate Tribunal under sub-section (1) of section 35B of the Act. [IN THE CUSTOMS AND SERVICE TAX APPELLATE TRIBUNAL] APPEAL NO of .......... .20... Vs. ..Applicant .Respondent Assessee Code* Location Code** PAN or UID*** 1. E-mail Address Phone No. Fax No. 2. Designation and address of the applicant (If the applicant is not the adjudicating authority, a copy of the authorization from the Commissioner of Central Excise to make the application should be enclosed). 3. Name and address of the respondent. 4. Number and date of the order appealed against.* 5. Designation and address of the officer passing the decision or order in respect of which this application is being made and the date of the decision or order. 6. State/Union Territory and the Commissionerate in which the decision or order was made. 7. Date on which order under sub-section (1) of section 35E of the Act has been passed. 8. Date of communication of the order referred to in (3) above t....
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....o the adjudicating authority. 9. Whether the decision or order appealed against involves any question having a relation to the rate of duty or excise or to the value of goods for the purposes of assessment; if not, difference in duty or duty involved, or amount of fine or penalty involved or value of goods involved, as the case may be. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons 10. (i) Description and classification of goods. 11. 12. i ii (ii) Period of dispute\ (iii) Amount of duty, if any, demanded for the period mentioned in column(ii) (iv) Amount of refund, if any, claimed for the period mentioned in column (ii) (v) Amount of fine imposed (vi) Amount of penalty imposed (vii) Market value of seized goods. (i) Amount of duty or fine or penalty or interest deposited (A copy of the challan under which the deposit is made shall be furnished). (ii) Whether any application for dispensing with such deposit has been made. Three case laws relied on (specify with citations) iii 13....
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..... Subject matter of dispute (please choose from below) 14. Relief claimed in the application. Statement of facts Grounds of application Signature of the authorized Signature of the applicant representative, if any. Note. The form of application including the statement of facts and grounds of application shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or order passed by the Commissioner of Central Excise (one of which at least shall be a certified copy) and a copy of the order passed by the Board under sub-section (1) of section 35E of the Act. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons Document 2 Customs Series Form No. 84 FORM NO. C.A. – 3 (See Rule 6(1) of the Customs(Appeal) Rules, 1982) Form of Appeal to the Appellate Tribunal under Section 129A(1) of the Customs Act, 1962 In the Customs, Excise and Gold (Control) Appellate Tribunal. Appeal No. of Vs. .19......... Applicant Respondent Port/Location Code* IEC ....
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....** PAN or UID*** (1) E-mail Address Phone No. Fax No. (2) The designation and address of the authority passing the order appealed against. (3) Number and date of the order appealed against.* (4) Date of communication of the order appealed against. (5) State/Union territory and the (Commissionerate) in which the order/decision of the assessment/penalty/fine was made. (6) Designation and address of the adjudicating authority in cases where the order appealed against is an order of the (Commissioner (Appeals)) (7) Address to which notices may be sent to the appellant. (8) Address to which notices may be sent to the respondent. (9) Whether the decision or order appealed against involves any question having a relation to the rate of duty or to the value of goods for purposes of assessment; if not, the difference in duty involved or amount of fine or penalty involved or value of goods involved, as the case may be. (10) (i) Description and classification of goods. * Location Code assigned to all ports/ICDs/CFS in ICEGATE, to be mandatorily furnished ** Importer-Exporter Code assigned by the Directorate General of foreign Trade, to be mandatorily furnished *** ....
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....To be furnished by non-registered persons (ii) Period of dispute (iii) Amount of duty, if any, demanded for the period mentioned in item (ii) (iv)Amount of refund, if any, claimed for the period mentioned in item (ii) (v)Amount of fine imposed. (vi) Amount of penalty imposed (vii) Market Value of seized goods. (11) (i) (ii) Amount of duty or fine or penalty or interest deposited (A copy of the challan under which the deposit is made shall be furnished). Whether any application for dispensing with such deposit has been made. Three case laws relied on (specify with citations) (12) i ii iii (13) Subject matter of dispute (please choose from below) (14) Whether the appellant wishes to be heard in person) (15). Reliefs claimed in appeal. (i) (iv) etc. Signature of the authorised appellant representative, if any. Statement of facts Grounds of appeal Signature of the * Location Code assigned to all ports/ICDs/CFS in ICEGATE, to be mandatorily furnished ** Importer-Exporter Code assigned by the Directorate General of foreign Trade, to be mandatorily furnished *** To be furnished by non-registered persons I, Verification ..the appellant, do hereby declare ....
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....that what is stated above is true to the best of my information and belief. Verified today the....... ..day of... Signature of the authorised appellant Signature of the representative, if any. NOTES: 1. 2. 3. 4 The e ground of appeal and form of verification shall if the appeal is made by any person, other than the #(Commissioner of Customs), be signed by the appellant in accordance with the provisions of Rule 3 of the customs (Appeals) Rules, 1982. The form of appeal including the statement of facts and the grounds of appeal 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) The form of appeal should be in English (or Hindi) and should set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds should be numbered consecutively. The fee of Rs.20...0/- required to be paid under the provisions of the Act shall be paid through a cross bank draft drawn in favour of the Assistant Registrar of the Bench of the Tribunal on a branch of any Nationalized Bank located at the place where the Ben....
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....ch is situated and the demand draft shall be attached to the form of appeal. * Location Code assigned to all ports/ICDs/CFS in ICEGATE, to be mandatorily furnished ** Importer-Exporter Code assigned by the Directorate General of foreign Trade, to be mandatorily furnished *** To be furnished by non-registered persons Customs Series Form No. 85 FORM No. C.A-4 [See Rule 6(2) of the Customs(Appeal) Rules, 1982] Form of Memorandum of Cross Objections to the Appellate Tribunal under Section 129A(4) of the Customs Act, 1962 In the Customs, Excise and Gold (Control) Appellate Tribunal Cross-Objection No.. Appeal No.. ..of.. .19........ ..of.. .19. Port/Location Code* IEC ** Vs. .Applicant .Respondent PAN or UID*** (1) E-mail Address Phone No. Fax No. State/Union territory and the #(Commissionerate) in which the order/decision assessment/penalty/fine was made. (2) of (3) (4) Number and the date of the order appealed against.* Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or, as the case may be, the #(Commissioner of Customs). (5) Address to which notices may be sent to the respondent. (6) (7) 66....
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....9 (8) Address to which notices may be sent to the appellant/applicant. Whether the decision or order appealed against involves any question having a relation to the rate of duty of Customs or to the value of goods for purpose of assessment; if not, the difference in duty or duty involved, or amount of fine or penalty involved or the value of goods involved, as the case may be. (i) Description and classification (ii) Period of dispute (ii) Amount of duty, if any, demanded for the period mentioned in item(ii) * Location Code assigned to all ports/ICDs/CFS in ICEGATE, to be mandatorily furnished ** Importer-Exporter Code assigned by the Directorate General of foreign Trade, to be mandatorily furnished *** To be furnished by non-registered persons (iii)Amount of refund, if any claimed for the period mentioned in item(ii) (iv)Amount of fine imposed. (v) Amount of penalty imposed. (vi)Market value of seized goods. (9) Three case laws relied on (specify with citations) i ii iii (10) Subject matter of dispute (please choose from below) (11) Relief claimed in the memorandum of cross-objections. Grounds of Cross-Objections (1) (2) (3) (4) etc. Signature of the a....
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....uthorised Representative, if any. Signature of Respondent Verification the respondent, do hereby declare that what is stated above is true to the best of information and belief. Verified today, the Signature of the authorised Representative, if any. ..day of.. .19...... Signature of Respondent * Location Code assigned to all ports/ICDs/CFS in ICEGATE, to be mandatorily furnished ** Importer-Exporter Code assigned by the Directorate General of foreign Trade, to be mandatorily furnished *** To be furnished by non-registered persons NOTES:- a. The grounds of cross-objections and the form of verification shall, if the memorandum is filed by any person, other than the #(Commissioner of Customs), be signed by the respondent in accordance with the provisions of Rule 3 of the Customs(Appeals) Rules, 1982. b. The form of memorandum of cross-objections shall be filed in quadruplicate. c. The form of memorandum of cross-objections should be in English (or in Hindi) and should set forth, concisely and under distinct heads the grounds of cross-objections without any argument or narrative and such ground should be numbered consecutively. d. The number and year of app....
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....eal/application is allotted by the office of the Appellate Tribunal and appearing in the notice of appeal/application received by the respondent is to be filled in by the respondent. * Location Code assigned to all ports/ICDs/CFS in ICEGATE, to be mandatorily furnished ** Importer-Exporter Code assigned by the Directorate General of foreign Trade, to be mandatorily furnished *** To be furnished by non-registered persons FORM NO. C.A.5 (Refer Rule 7 of the Customs (Appeals) Rules, 1982) Form of Application to the Appellate Tribunal under Section 129D(4) Of the Customs Act. 1962 In the Customs, Excise and Gold (Control) Appellate Tribunal Appeal No.. ..of. ..Applicant Vs. .Respondent Port/Location Code* IEC ** (1) E-mail Address Phone No. Fax No. PAN or UID*** (2) Designation and address of the applicant ( if the applicant is not the adjudicating authority, a copy of the authorization from the Commissioner of Customs to make the application should be enclosed. (3) Name and address of the respondent. (4) Number and date of the order appealed against.* (5) (6) Designation and address of the officer passing the decision or order in respect of which thi....
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....s application is being made and the date of the decision or order. State/Union territory and the Commissionerate in which the decision or order was made. Date on which order under sub-section (1) of Section 129D has been passed. (7) (8) Date of communication of the order referred to in (4) above, to the adjudicating authority. (9) Whether the decision or order appealed against involves any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment; if not, the difference in duty or duty involved, or amount of fine or penalty involved or value of goods involved. (10) (i) Description and classification of goods. * Location Code assigned to all ports/ICDs/CFS in ICEGATE, to be mandatorily furnished ** Importer-Exporter Code assigned by the Directorate General of foreign Trade, to be mandatorily furnished *** To be furnished by non-registered persons (ii) Period of dispute (iii) Amount of duty, if any, demanded for the period mentioned in column(ii) (iv) Amount of refund, if any, claimed for the period mentioned in column (ii) (v) Amount of fine imposed (vi) Amount of penalty imposed (vii) Market value of seized....
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.... goods. (11) (i) Amount of duty or fine or penalty or interest deposited (A copy of the challan under which the deposit is made shall be furnished). (ii) Whether any application for dispensing with such deposit has been made. (12) Three case laws relied on (specify with citations) i ii iii (13) Subject matter of dispute (please choose from below) (14) Relief claimed in the application. Statement of facts Grounds of application (ii) (iii) etc. Signature of the applicant. NOTE: The form of application including the statement of facts and the grounds of application shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or order of the Commissioner of Customs (one at least of which shall be a certified copy) and a copy of the order of the Board and sub-section (1) of Section 129D. * Location Code assigned to all ports/ICDs/CFS in ICEGATE, to be mandatorily furnished ** Importer-Exporter Code assigned by the Directorate General of foreign Trade, to be mandatorily furnished *** To be furnished by non-registered persons Document 3 FORM ST-5 Form of Appeal to Appellate Tribunal under section 86 of the Finance Act, 199....
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....4(32 of 1994) IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL Appeal No. Assessee Code* 1. E-mail Address 2. of Versus 20... ..Appellant ..Respondent Location Code** PAN or UID*** Phone No. Fax No. The designation and address of the authority passing the order appealed against. 3. The number and the date of the order appealed against.* 4. Date of communication of a copy of the order appealed against. 5. 6. State/Union territory and the Commissionerate in which the order/ decision of assessment/penalty/interest was made. Designation and address of the adjudicating authority in cases where the order appealed against is an order of the Commissioner(Appeals) 7. Address to which the notices may be sent to the appellant. 8. Address to which the notices may be sent to the respondent. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons 9. Whether the decision or order appealed against involves any question having a relation to the value of the taxable service for....
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.... purposes of assessment; if not, difference in tax or tax involved, or amount of interest or penalty involved, as the case may be. 10. (i) (ii) 11. Period of dispute Amount of tax if any, demanded for the period mentioned in item (i) (iii) Amount of refund, if any, claimed for the period mentioned in item (i) (iv) Amount of interest involved. (v) Amount of penalty imposed. (i) Amount of tax or fine or penalty or interest deposited (A copy of the challan under which the deposit is made shall be furnished). (ii) Whether any application for dispensing with such deposit has been made. 12. Three case laws relied on (specify with citations) i ii iii 13. Subject matter of dispute (please choose from below) 14. Whether the appellant wishes to be heard in 15. Person Reliefs claimed in appeal. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons (i) (ii) 3333 (iii) (iv) Signature of the authorised representative, if any appellant STATEMENT OF FACTS Grounds of appeal Signature of t....
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....he Verification ..is appellant, do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the Place: Date: Signature of the authorised representative, if any _day of 20... Signature of the appellant of his authorised representative Note:- a. The appeal including the statement of facts and the grounds of appeal 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 certified copy) C. b. The form of appeal shall be English(or Hindi) and should set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds be numbered consecutively. The fee of Rs.20...0/- required to be paid under the provisions of the Act shall be paid through a crossed bank draft in favour of the Assistant Registrar of the Bench of the Tribunal on a branch of any nationalized bank located at the place where the Bench is situated and demand draft shall be attached to the form of appeal. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionera....
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....te/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons FORM ST-6 Form of memorandum of cross objection to the Appellant Tribunal under section 86 of Finance Act, 1994 (32 of 1994) In the Customs, Excise and Service Tax Appellate Tribunal Cross objection No. In Appeal No. Assessee Code* 1. E-mail Address 2. of 20... of 20... Versus ..Appellant/Applicant .Respondent Location Code** PAN or UID*** Phone No. Fax No. State/Union territory and the Commissionerate in which the order/decision of assessment/ penalty/interest was made. 3. Date of receipt of notice of appeal application filed with the Appellate Tribunal by the appellant or, as the case may be, the Commissioner of Central Excise. 4. Number and the date of the order appealed against.* 5. Address to which notices may be sent to the respondent 6. Address to which notices may be sent to the appellant/applicant. 7. Whether the decision or the order appealed against involves any question having a relation to the rate of tax or to the value of taxable service for purposes of assessment; * 15 digit PAN-based Registration Numbe....
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....r to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons if not, difference in tax or tax involved, or amount of interest or penalty involved or value of taxable service involved, as the case may be. 8. (i) (ii) (iii) (iv) 9. (V) Period of dispute Amount of tax, if any, claimed for The period mentioned in item(i) Amount of refund, if any, claimed For the period mentioned in item(i) Amount of interest imposed. Amount of penalty imposed. Three case laws relied on (specify with citations) i ii 10. 11. (1) (2) (3) (4) 111 Subject matter of dispute (please choose from below) Relief claimed in the memorandum of cross objections. Signature of the authorised respondent representative, if any representative Grounds of cross objections Verification Signature of the or his authorized I, the respondent, do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the day of 20.... * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ....
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.... ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons Place: Date: Signature of the authorised respondent representative, if any representative Signature of the or his authorized Notes:- (1) The form of memorandum of cross-objection shall be filed in quadruplicate. (2) The form of memorandum of cross-objections should be in English(or Hindi) and should set forth, concisely and under distinct heads the ground of the cross-objections without any argument or narrative and such grounds should be numbered consecutively. (3) The number and year of appeal/application as allotted by the office of the Appellate Tribunal and appearing in the notice of appeal/application received by the respondent is to be filled in by the respondent. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons FORM ST-7 Form of application to Appellate Tribunal under Section 86(2) [or Sec.86(2A) of the Finance Act, 1994 (32 of 1994)] In t....
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....he Customs, Excise and Service Tax Appellate Tribunal Appeal No. Assessee Code* 1. E-mail Address 2. 3. 4. of 20... Vs. ..Applicant ..Respondent Location Code** PAN or UID*** Phone No. Fax No. Designation and address of the applicant (if the applicant is not the adjudicating authority, a copy of the authorization from the Commissioner of Central Excise to make the application should be enclosed). Name and address of the respondent. Number and date of the order appealed against.* 5. 6. 7. 8. 9. Designation and address of the officer passing the decision or order in respect of which this application is being made and the date of the decision or order. State/Union territory and the Commissionerate in which the decision or order was made. Date on which order under sub-section (2) of Section 86 of the Finance Act, 1994, has been passed by the Board or the date on which the order under sub-section (2A) of Section 86 of Finance Act, 1994 has been passed by the Commissioner. Date of communication of the order referred to in (4) above to the adjudicating authority. Whether the decision or order appealed against involves any question having a relation to t....
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....he rate of tax or to the value of taxable service for purpose of assessment. If not, difference in tax or duty involved, or amount of penalty involved or value of goods involved, as the case may be. * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons 10. (i) Period of dispute (iii) Amount of tax, if any, demanded for the period mentioned in column (i) Amount of refund, if any, claimed for the period mentioned in column(i) (iv) Amount of interest imposed. (v) Amount of penalty imposed. 11. (i) 12. Amount of tax or fine or penalty or interest deposited (A copy of the challan under which the deposit is made shall be furnished). (ii) Whether any application for dispensing with such deposit has been made. Three case laws relied on (specify with citations) i ii iii 13. Subject matter of dispute (please choose from below) 14. Reliefs claimed in the application STATEMENT OF FACTS Ground of application Signature of the applicant Note: The form of application including the statement of f....
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....acts and grounds of application shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or order passed by the Commissioner of Central Excise ( one of which at least shall be a certified copy) and a copy of the order passed by the Board or copies of orders of the Commissioner of Central Excise ( Appeals ( one of which shall be a certified copy) and a copy of the order of the Commissioner of Central Excise, as the case may be, under Sub-section(2) of Section 86. (Notification No. 2/94-S.T. dated 28.6.1994) * 15 digit PAN-based Registration Number to be mandatorily furnished by registered persons ** Commissionerate/ Division/ Range code to be mandatorily furnished by registered persons *** To be furnished by non-registered persons<BR> News - Press release - PIB....