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Union of India - Section

Section 324 in The Central Excise Act, 1944

324.

[(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,(a)where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is five lakh rupees or less, one thousand rupees;(b)where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than five lakh rupees but not exceeding fifty lakh rupees, five thousand rupees;(c)where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees:Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).
(7)Every application made before the Appellate Tribunal,
(a)in an appeal 325[* * *] for rectification of mistake or for any other purpose; or
(b)for restoration of an appeal or an application,
shall be accompanied by a fee of five hundred rupees:Provided that no such fee shall be payable in the case of an application filed by or on behalf of the 326[Principal Commissioner of Central Excise or Commissioner of Central Excise] under this sub-section.]