Mandatory pre-deposit of duty or penalty for filing appeal– reg.

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....ll Principal Chief Commissioners, Central Excise & Service Tax/Customs 2. All Chief Commissioners, Central Excise and Service Tax/ Customs. 3. Chief Commissioner (AR), CESTAT, New Delhi. 4. All Principal Commissioners of Central Excise & Service Tax/Customs. 5. All Commissioners of Central Excise, Service Tax and Customs 6. All Commissioners (AR), New Delhi, Mumbai, Chennai, Kolkata....

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....ate. The following columns need to be filled in on receipt of each appeal memo as directed in Para 6.2 of the Circular mentioned above. The data should be maintained separately in respect of appeals before CESTAT and Commissioner (Appeals)-  (i) Sl. No.  (ii) Name of the Appellant/ Party  (iii) Details of duty paying document viz Challan etc &nbsp....

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....al) must be sent to the Commissionerate concerned by the office of the Commissioner (Appeals). This would help in processing the refund claims quickly.  4. Para 1.2 of the Circular ibid stated that amended provisions would apply to appeals filed after 6th of August, 2014. An Act of Parliament comes in to effect on the date it received the assent of the President of India. Hence, the amende....