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Union of India - Act

Central Excise (Appeals) Rules, 2001

UNION OF INDIA
India

Central Excise (Appeals) Rules, 2001

Rule CENTRAL-EXCISE-APPEALS-RULES-2001 of 2001

Published on 21 June 2001
Commenced on 21 June 2001
[This is the version of this document from 21 June 2001.]
[Note: The original publication document is not available and this content could not be verified.]

Central Excise (Appeals) Rules, 2001Published Notification in the Gazette of India, Extraordinary, Part 2, Section 3 (i), No. 315 dated 21.6.2001

1661.

G.S.R. 446 (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules, namely:-

1. Short title, extent and commencement.-

(1)These rules may be called the Central Excise (Appeals) Rules, 2001.

(2)They extent to the whole of India.

(3)They shall come into force on and from the 1st day of July, 2001.

2. Definitions.-

In these rules, unless the context otherwise requires, -

(a)"Act" means 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. 1.

(2)The grounds of appeal and the form of verification as contained in Form No. E.A. 1. 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 minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b)in the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

(c)in the case of a company or local authority, by the principal officer thereof;

(d)in the case of a firm, by any partner thereof, not being a minor;

(e)in the case of any other association, by any member of the association or the principal officer thereof; and

(f)in the case of any other person, by that person or any person competent to act on his behalf.

(3)The form of appeal in Form No. E.A. 1 shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.

4. Form of application to the Commissioner (Appeals).-

(1)An application under sub-section (4) of section 35E of the Act to the Commissioner (Appeals) shall be made in Form No. E.A. 2.

(2)The form of application in Form No. E.A. 2 shall be filed in duplicate and shall be accompanied by a certified copy of the decision or order passed by the adjudicating authority and a copy of the order passed by the Commissioner of Central Excise directing such authority to apply to the Commissioner (Appeals).

5. Production of additional evidence before Commissioner (Appeals).-

(1)The appellant shall not be entitled to produce before the Commissioner (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 opportunity to the appellant to adduce evidence relevant to any ground of appeal.

(2)No evidence shall be admitted under sub-rule (1) unless the Commissioner (Appeals) records in writing the reasons for its admission.

(3)The Commissioner (Appeals) shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity, -

(a)to examine the evidence or document or to cross-examine any witness produced by the appellant; or

(b)to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1).

(4)Nothing contained in this rule shall affect the power of the Commissioner (Appeals) to direct the production of any document, or the examination of any witness, to enable him to dispose of the appeal.

6. Form of appeal, etc., to the Appellate Tribunal.-

(1)An appeal under sub-section (1) of section 35B of the Act to the Appellate Tribunal shall be made in Form No. E.A. 3.

(2)A memorandum of cross-objections to the Appellate Tribunal under sub-section (4) of section 35B of the Act shall be made in Form No. E.A. 4.

(3)Where an appeal under sub-section (1) of section 35B of the Act or a memorandum of cross-objections under sub-section (4) of that section is made by any person other than the Commissioner of Central Excise, the grounds of appeal, the grounds of cross-objection and the forms of verification as contained 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 appeal or application to the Appellate Tribunal. - (1) An appeal under SUb-section (2) of section 358 or an application under sub-section (4) of section 35E of the Act to the Appellate Tribunal shall be made in Form No. EA.- 5.

(2)The appeal or application, as the case may be In Form No. EA-5 shall befiled in quadruplicate accompanied by an equal number of copies of the decisionorafder (one of which at least shall be a certified copy) passed by :-a)the Appellate Commissioner of Central Excise under section 35 of the Act, as it stood immediately before the appointed day, or by the Commissioner (Appeals) under section 35A of the Act and a copy of the order passed by the Committee of Commissioners of Centra! Excise under sub-section (2) of Section 358 of the Act.b) the Commissioner of Central Excise and a copy of the order passed by the Committee of Chief Commissioners of Central EXCIse under sub-section (1) of section 35E of the Act.]

8. Form of application to the High Court.-

(1)An application under sub-section (1) of section 35H of the Act requiring the High Court to direct the Appellate Tribunal to the High Court any question of law shall be made in Form No. E.A. 6 and such application shall be filed in quadruplicate.

(2)A memorandum of cross-objections under sub-section (3) of section 35H of the Act to the High Court shall be made in Form No. E.A. 7 and such memorandum shall be filed in quadruplicate.

(3)Where an application under sub-section (1) of section 35H of the Act or a memorandum of cross-objections under sub-section (3) of that section is made by any person other than the Commissioner of Central Excise, the application, the memorandum or form of verification, as the case may be, contained in Form No. E.A. 6 or Form No. E.A. 7 shall be signed by the person specified in sub-rule (2) or rule 3.

9. Form of revision application to the Central Government.-

(1)A revision application under sub-section (3) of section 35EE of the Act to the Central Government shall be in Form No. E.A. 8.

(2)The grounds of revision application and the form of verification, as contained in Form E.A. 8, shall be signed by the person specified in sub-rule (2) of rule 3.

(3)Where the revision application 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. [ [Substituted by Notification No. G.S.R. 1442(E), dated 23.11.2017 (w.e.f. 21.6.2001).]

(1)The revision application shall be filed in form E.A.-8 before the jurisdictional Principal Commissioner (Revisionary Authority) as per the jurisdiction specified in column (3) of the table below:-

S. No.	Office	Jurisdiction to hear Revision Application againstCommissioner (Appeals) Order (State-wise and Union-Territorywise)
(1)	(2)	(3)
1	Principal Commissioner (RA) and ex-officioAdditional Secretary to the Government of India-Delhi	Jammu & kashmir, Himachal Pradesh, Punjab,Chandigarh, Uttar Pradesh, Delhi, Haryana, Uttarakhand, Bihar,Jharkhand, West Bengal, Andaman & Nicobar, Islands, Sikkim,Odisha, Rajasthan, Assam, Arunachal Pradesh, Manipur, Meghalaya,Mizoram, Nagaland, Tripura
2	Principal Commissioner (RA) and ex-officioAdditional Secretary to the Government of India-Mumbai	Andhra Pradesh, Telangana, Karnataka, Kerala,Lakshadweep, Puducherry, Tamil Nadu, Gujarat, Dadra and NagarHaveli, Daman and Diu, Maharashtra, Goa, Madhya Pradesh,Chhattisgarh.

2. The Board shall pass an order specifying therein an address, phone numbers and other details relating to the Revisionary Authority

3. The revision application shall be deemed to have been submitted to the said Principal Commissioner (Revisionary Authority) on the date on which it is received in the office of Revisionary Authority.]

11. Procedure for filing appeals etc.-

(1)An appeal in Form No. E.A. 3 or a memorandum of cross-objections in Form No. E.A. 4 or Form No. E.A. 7 or an application in Form No. E.A. 5 or Form No. E.A. 6 shall be presented in person to the Registrar or an officer authorized in his behalf by the Registrar, or sent by registered post addressed to the Registrar or such officer.

(2)An appeal or a memorandum of cross-objections or an application sent by post under sub-rule (1) shall be deemed to have been presented to the Registrar or to the officer authorized by the Registrar on the date on which it is received in the officer of the Registrar, or, as the case may be, in the office of such officer.

12. Qualifications for authorized representatives.-

For the purposes of clause (c) of sub-section (2) of section 35Q of the Act, an authorized representative shall include a person who has acquired any of the following qualifications namely :-

(a)a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or

(b)a Cost Accountant within 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 the Universities specified below, namely :-I. Indian UniversitiesAny Indian University incorporated under any law for the time being in force in IndiaII. Rangoon University;III. English and Welsh UniversitiesThe Universities of Birmingham, Bristol, Cambridge, Durham, Leeds, Liverpool, London, Manchester, Oxford, Reading, Sheffield and Wales;IV. Scottish UniversitiesThe Universities of Aberdeen, Edinburgh, Glasgow and St. Andrews;V. Irish UniversitiesThe Universities of Dublin (Trinity College), the Queen's University, Belfast and the National University of Dublin;VI. Pakistan UniversitiesAny Pakistan University incorporated by any law for the time being in force;VII. Bangladesh UniversitiesAny Bangladesh University incorporated by any law for the time being in force.

13. Authority under section 35Q(5)(b) of the Act.-

The Commissioner of Central Excise having jurisdiction in the proceedings in which a person who is not a legal practitioner is found guilty of misconduct in connection with that proceeding under the Act shall be the authority for the purposes of clause (b) of sub-section (5) of section 35Q of the Act.AppendixForm No. EA-1(see Rule 3)Form Of Appeal To The Commissioner (Appeals) Under Section 35 of The Act

1. No. .........of.............2001

2. Name and address of the appellant.

3. Designation and address of the officer passing the decision or order appealed against and the date of the decision or order.

4. Date of communication of the decision or order appealed agaisnt to the appellant.

5. Address to which notices may be sent to the appellant.

6. (i) Description and classification of goods

(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 (i)

(v)Amount of fine imposed.

(vi)Amount of penalty imposed

(vii)Market value of seized goods.

7. Whether duty or penalty or both is deposited; if not whether any application for dispensing with such deposit has been made. ( A copy of the challan under which the deposit is made shall be furnished).

8. Whether the appellant wishes to be heard in person

9. Reliefs claimed in appeal.

Signature of the authorisedRepresentative, if anySignature of the applicant.VerificationI.............the appellant, .............do hereby declare that what is stated above is true to the best of my information and belief.verified today, the .............day of.............Place.............Date.............Signature of the authorised Representative, if any.Signature of the appellantNote.- (1) The grounds of appeal and the form of verification shall be signed by the appellant in accordance with the provisions of rule 3.

(2)The form of appeal including the statement of facts and the grounds of appeal shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.Form No. E.A-2(see Rule 4)Form of Application To The Commissioner (Appeals) Under Sub-Section (4) Of Section 35e Of The ActNo.............of.............2001.............Applicant.Vs..............Respondent.

1. Designation and address of the applicant (If the applicant is not the adjudicating authority, a copy of the authorisation from the Commissioner of Central Excise to make the application should be enclosed).

2. Name and address of the respondent.

3. 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.

4. Date on which order under sub-section (1) of section 35E has been passed by the Board.

5. (i) Description and classification of goods

(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 (i)

(v)Amount of fine imposed

(vi)Amount of penalty imposed

(vii)Market value of seized goods.

6. Reliefs claimed in the application.

Signature of the applicantNote.- The form of application including statement of facts and grounds of application shall be filed in duplicate and accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least shall be a certified copy) and a copy of the order of the Commissioner of Central Excise under sub-section (2) of section 35E of the Act.[FORM NO.EA-3 [Substituted by Notifiction No. G.S.R. 235(E) dated 10.4.2013 (w.e.f. 21.6.2001][See rule 6(1)]FormofAppealtoAppellate Tribunalunder sub-section (1) of section 35B of ActIN THE CUSTOMS,EXCISE AND SERVICE TAX APPELLATE TRIBUNALAPPEAL No........................... of ..................20...........................................................................................................................AppellantVs....................................................................................................................Respondent

1.

AssesseeCode*Location Code*PAN or UID***

E-MailAddressPhoneNo.Fax No.

2.

The designation and addressofthe authority passing the order appealed against.

3.

Number and date of the order appealed against

Dated

4. Date of communication of a copyofthe order appealed

against.

5. State or Union territory and the Commissionerate

in which the order or decision of assessment, penalty, fine was made.

6. If the order appealed against relates to

more than one Commissionerate, mention the names of all the Commissionerates,so far as it relates to the appellant.

7. Designation and address of the

adjudicating authority in case where the order appealed against is an order oflhe Commissioner (Appeals).

8.

Address to which notices may be sent to the appellant.

9. Address to which notices may be

senttotherespondent.

10.

Whether the decision or order appealedagainst involves any question having a relation to the rate of duty of exciseor to the value of goods for purpose of assessment.

11.

Description and classification of goods

12.

Periodof dispute.

13.

(i)Amount of central excise duty, ifany, demanded for the

period of dispute

(ii)Amount of interest involved up to the

date of the order appealed against.

(iii)Amount of refund, if any, rejected or

disallowed for the period of dispute

(iv)Amount of fine imposed.

(v)Amount of penalty imposed.

(vi)Market value of seized goods.

14.

(i)Amountof

duty orfine or penalty or interest deposited. If so, inform the amount deposited undereach head in the box below. (A copy of the challan under which the deposit ismade shall be furnished)

Duty		Fine		Penalty		Interest

(ii)If not,

whether any application for dispensing with such deposit has been made?

15.

Does the order appealed against also involveany customs duty demand, and related fine or penalty, so far as the appellantis concerned?

16. Does the order appealed against also

involve any service tax demand, and related penalty, so far as the appellant isconcerned?

17. Subject matter of dispute in order of

priority (please choose two items from the list below)[i] Classification -indicatetheChapter(s), (ii) Valuation -whether relatedpersons issue or Others, (iii)

551.

Exemption,

(iv)Applicationof

ExemptionNotification -indicate the Notfn,No" (v)CENVAT, (vi) SeizureIClandestineremoval, (vii) Refund(other than rebate), (viii) Others]

Priority 1	Priority 2

18.

ServiceTax Assessee Code, if registered with Service Tax.

19. Give details of Importer Exporter Gode

(lEG),if

registeredwithDirector General ofForeign Trade.

20.

If the appeal is against an Order-in-Appealof Commissioner (Appeals), the number of Orders-in-Original covered by the saidOrder-in-Appeal.

21.

Whether the respondent has also filed appealagainst the order against which this appeal is made?.

22.

If answer to serial number21above is -'yes',fumish the details of the appeal.

23.

Whether the appellant wishes to be heard inperson?

24. Reliefs claimed in appeal.

Statement of factsGrounds of appeal

Signatureof the authorisedrepresentative,if any.

Signature of the appellant

VerificationI, ......................................................................................the appellant, do hereby declare that what is stated above is true to the bestof my information and belief.Verifiedtoday, the ........... day of ..............................20 ..........

Signatureof the authorisedrepresentative,if any.

Signature of the appellant

Notes.- (1) The groundsofappeal and the form ofverification shall be signed by the appellant in accordance with rule 3 of theCentral Excise (Appeals) Rules, 2001.

(2)The appeal including the statement offacts and the grounds of appeal shall be filed in quadruplicate accompanied byan equal number of copies of the order (one of which at least shall be acertified copy) appealed against.

(3)The appeal shall be in English (or Hindi)and should set forth, concisely and under distinct heads, the grounds of appealwithout any argument or narrative and such grounds should be numberedconsecutively.

(4)The appeal shall be accompanied by suchfee as prescribed under subsection (6) of section 35B of the Act and shall bepaid through a crossed bank draft drawn in favour of the Assistant Registrar ofthe Bench of the Tribunal on a branch of any nationalised bank located at theplace where the Bench is situated.-------------------------------*15 digit Permanent Account Number (PAN)- based registration number to be mandatorily furnished by registered persons.** Commissionerate! Division! Range code(Location Code) to be also mandatorily furnished by registered persons. ThisCode can be procured from the website https://cbec.nsdI.com - 'AssesseeCode Based Search', enter the assessee registration number and it will give theLocation Code of the assessee. Alternatively, one can go to another website, www.aces.gov.in,then to the drop-down menu 'Central Excise', then click on 'know yourlocation', then click on the relevant 'State' and then the concerned'Commissionerate'.**To be furnished by non-registered persons.Unique Identification (UID) number to be furnished where PAN is not available.FORM NO.E.A.-4[See rule 6 (2)]Form of Memorandum ofCross-Objections to the Appellate Tribunal under sub-section (4) of section 35B of the ActIN THE CUSTOMS,EXCISE AND SERVICE TAX APPELLATE TRIBUNALCross-Objection No ............... 20...In Appeal No ................. of 20............................................................................... Appellant/ ApplicantVs...........................................................................Respondent

1.

AssesseeCode*Location Code*·PAN or UID***

E-MailAddressPhoneNo.Fax No.

2. State or Union territory and the

Commissionerate in which the order or decision of Assessment, penalty, fine wasmade.

3. Date of receiptofnotice of appeal or

application filed wHh the Appellate Tribunal by the appellant or, as the casemay be, the Commissioner of Central Excise.

4. Number and date of the order appealed

against.

Dated

5.

Address to which notices may be sent totherespondent.

6.

Address to which notices may be sent to the appellant or applicant.

7.

Whether the decision or order appealed against involves any question having arelationto the rate of duty of excise or to the value of goods for the purpose ofassessment.

8.

Description and classification of goods

9.

Period of dispute

10.

(A)In case of cross-objections filed by a person other than the Commissioner

ofCentralExcise:

(i)Amount of duty, if any, demanded for the period of dispute.

(ii)Amount of interest involved upto the date of order appealed against

(iii)Amount of refund, if any, rejected or disallowed for the period of dispute

(iv)Amount

of fine imposed.

(v)Amount of penaltyimposed.

(vi)Market value of the seized goods.

(B)

(i)Amount of duty or fine or penalty or

interest deposited. If so, mention the amount depostted under each head in thebox below. (A copy of the challan under which the deposit is made shall befurnished)

Duty		Fine		Penalty		Interest

(ii)If not, whether

any application for dispensing with such deposit has been made?

11. (A) In case of cross-objections filed by

the Commissioner of Central Excise;

(i)Amount of duty demand

dropped or reduced for the period of dispute.

(ii)Amount of

interest demand dropped or reduced for the period of dispute.

(iii)Amount of

refund sanctioned or allowed for the period of dispute.

(iv)Whether no or

less fine imposed?

(ii)Whether no or

less penalty imposed?

(B)Whether an application for staying the operation of the order appealed

against has been made?

12.

Subject matter of dispute in order of priority (please choose two rtems fromthelistbelow)[i] Classification - indicate theChapter(s), (ii) Valuation-whether related persons issue or Others, (iii)SSI Exemption, (iv) Application of Exemption Notification- indicatethe Notfn. No., (v) CENVAT, (vi) Seizurel Clandestine removal, (vii)Refund (other than rebate), (viii) Others]

Priority 1	Priority 2

13.

Service Tax Assessee Code, if registered wrth Service Tax.

14. Give the details of Importer Exporter

Code (lEC), if registered with Director General of Foreign Trade.

15. Reliefs claimed in memorandum of cross

-objections.Grounds ofCross-objection

Signatureof the authorisedrepresentative,if any.

Signature of the appellant

VerificationI,................................................................ therespondent, do hereby declare that what is stated above is true to the best ofmy information and belief.Verifiedtoday, the ......... day of .............................. 20...............

Signatureof the authorisedrepresentative,if any.

Signature of the appellant

Notes,- (1) If the memorandum is filed by anyperson, other than the Commissioner of Central Excise, the grounds ofcross-objection and the form of verification shall be signed by the respondentin accordancew~hrule 3of the Central Excise (Appeals) Rules, 2001.

(2)The memorandum of cross-objections shallbe filed in quadruplicate accompanied by an equal number of copies of the order(one of which at least shall be a certified copy) appealed against.

(3)The memorandum of cross-objections shallbe in English (or Hindi) and should set forth, concisely and under distinctheads, the grounds of the cross-objection without any argument or narrative andsuch grounds should be numbered consecutively.

(4)The number and year of appeal orapplication, as the case may be, as allotted by the office of the AppellateTribunal and appearing in the notice of appeal or application, as the case maybe, received by the respondent is to be filled in by therespondent.--------------------------* 15. Digit Permanent Account Number (PAN) -based registration number to be mandatorily furnished by registered persons** Commissionerate! Division! Range code(Location Code) to be also mandatorily furnished by registered persons. ThisCode can be procured from the website https:llcbec.nsdl,com - 'AssesseeCode Based Search', enter the assessee registration number and~will give theLocation Code of the assessee. Alternatively, one can go to another website,www.aces.gov.in, then to the drop-down menu 'central excise', then click on'know your location', then click on the relevant 'State' and then the concerned'Commissionerate' .***To be furnished by non-registeredpersons. Unique Identification (UID) to be furnished where PAN is notavailable.Where the memorandum of cross-objections isfiled by the Commissioner of Central Excise, the above details to be furnishedby the Commissioner of Central Excise in respect of the appellantFORM NO.E.A.-5[See rule 7]Form of appeal orapplication to Appellate Tribunal under sub-section (2) of section 35B or undersub-section (1) of section 35E of the ActIN THE CUSTOMS,EXCISE AND SERVICE TAX APPELLATE TRIBUNALAPPEAL No........................... of 20................................................................................................................Appellant/ApplicantVs....................................................................................................................Respondent

1.

AssesseeCode*Location Code*PAN or UID***

E-MailAddressPhoneNo.Fax No.

2. The designation and address of the

Appellant Commissionerate (if the appeal is filed on the basis of theauthorisation given by the Committee of Commissioners under sub-section (2) of section

358. of the Act. A copy of the authorisation shall be enclosed)

3. The designation and address of the

Applicant (if the application is filed on the basis of an order of theCommittee of Chief Commissioners under SUb-section (1) of section 35E of theAct. A copy of the order shall be enclosed).

4.

Name and address of the respondent.

5.

Number and date of the order against which the appeal or application is filed.

Dated

6.

Designation and address of the officer passing the decision or order in respectofwhich this appeal or application is beingmade.

7.

State or Union territory and the Commissioneratein which the decision or order was made.

8. Date of receipt of the order referred to

in (5) above by the Commissioner of Central Excise or by the jurisdictionalChief Commissioner of Central Excise, as the case may be.

9. Date on which order under sub-section (1)

of section 35E of the Act, has been passed by the Committee of ChiefCommissioners.

10. Date of receipt of the order referred to

in (9) above by the applicant.

11. Whether the decision or order challenged involves

any question having a relation to the rate of duty of excise or to the value ofgoods for the purpose of assessment.

12. Description and classification of goods.

13. Period of dispute.

14. (i) Amount of duty demand dropped or

reduced for the period of dispute.

(ii)Amount of

interest demand dropped or reduced for the period of dispute.

(iii)Amount of

refund sanctioned or allowed for the period of dispute

(iv)Whether no or

less fine imposed?

(v)Whether no or

less penalty imposed?

(vi)Market value of

seized goods.

15. Whether any application for stay of the

operation of the order challenged against has been made?

16. Subject matter of dispute in order of

priority (please choose two items from the list below)[i) Classification - indicate theChapter(s), (ii) Valuation-whether related persons issue or Others, (iii)

551. Exemption, (iv) Application of Exemption Notification- indicate

the Notfn. No., (v) CENVAT, (vi) Seizure I Clandestine removal,

(vii)Refund (other than rebate), (viii) Others ]

Priority 1	Priority 2

17. If the appeal is against an

Order-in-Appeal of Commissioner (Appeals), the number of Orders-in-Originalcovered by the said Order-in-Appeal.

18. Whether the respondent has also filed appeal

against the order against which this appeal or application is made?

19. If answer to serial number 18 above is

'yes', furnish the details of appeal.

20.

Whether the appellant or appticant wishes to be heard in person?

21.

Reliefs claimed in appeal or application.Statement of factsGrounds of appeal orapplication

Signatureof the authorisedrepresentative,if any.

Signature of the appellant

Note.-The appeal or application including the statementof facts and the grounds of appeat or application shall be filed inquadruplicate accompanied by an equal nnumber of copies of the decision ororder (one of which at least shall be a certified copy) passed by theCommissioner of Central Excisel Appeals and a copy of the order passed by theCommrttee of Commissioners under sub-section (2) of section 35B of the Act oran order passed by the Committee of Chief Commissioners under sub-section (1)of section 35E of the Act.-------------------------*

15. digit Penmanent Account Number (PAN) - based registration number to be

furnishedif respondent is a registered person** Commissioneratel Divisionl Range code(Location Code) to be also mandatorily furnished for the registered person.This Code can be procured from the website https://cbec.nsdl.com - 'AssesseeCode Based Search', enter the assessee registration number and it will give theLocation Code of the assessee. Alternatively, one can go to another website,www.aces.gov.in, then to the drop-down menu 'central excise', then click on'know your location', then click on the relevant 'State' and then the concerned'Commissionerate' .*** To be furnished for the respondent who isa non-registered person. Unique Identification (UID) number to be furnishedwhere PAN is not available.]Form No. E.A. 6[See Rule 8 (1)]Form Of Application To The High Court Under Sub-Section (1) Of Section 35h Of The ActIn the High Court of Judicature atIn the matter of Appeal No. (Name of the appellant)Application No...............of...............2001(To be filled in by the Office)...............Applicent.Vs................Respondent.

1. State or Union Territory and the Commissionerate from which the application is filed:

2. Number of the appeal which gives rise to the reference:

3. Address to which notices may be sent to the applicant:

4. Address to which notices may be sent to the respondent:

5. The appeal noted above was decided by the ...............Bench of the Appellate Tribunal on:

6. The notice of the order under section 35C of the Act was served on the applicant on:

7. The facts which are admitted and/or found by the Appellate Tribunal and which are necessary for drawing up a statement of the case are stated in the enclosure for ready reference:

8. The following questions of law arise out of the order of the Appellate Tribunal:

9. The applicant, therefore, requires under sub-section (1) of section 35H of the Act that the High Court directs the Appellate Tribunal to refer to the High Court the question of law referred to in paragraph 8 above.

10. The documents or copies thereof specified below (the translation in English of the documents, where necessary) are annexed with the statement of the case.

Signature of the authorised representative, if any.Signature of the applicant.VerificationI,...............the applicant, do hereby declare that what is stated above is true to the best of my information and belief.Verified today, the...............day of...............2001...............Signature of the authorised representative, if any.Signature of the applicant.Notes.- (1) The application and the form of verification shall, if the application is made by any person, other than the Commissioner of Customs, be signed by the applicant in accordance with the provisions of Rule 3.

(2)The application shall be filed in quadruplicate.

(3)The fee of Rs. 200/- required to be paid under the provisions of the Act shall be through a crossed bank draft drawn in favor of the Registrar of the High Court on a branch of any nationalised bank located at the place where the High Court is situated and the demand draft shall be attached to the form of application.Form No. E.A. 7[See Rule 8(2)]Form Of Memorandum Of Cross-Objections Under Sub-Section (3) Of Section 35h Of The Act In The Matter Of An Application Before The High Court Under Sub-Section (1) Of Section 35 H Of The ActIn the High Court of Judicature at ...............Memorandum of Cross-Objections No.............of...........2001...........(To be filled in by the office)In Application No...............of...............2001..............................Applicant.Vs................Respondent.

1. State or Union Territory and the Commissionerate from which the memorandum of cross-objection is filed:

2. Date of receipt of application filed with the High Court by the respondent:

3. Address to which notices may be sent to the respondent

4. Address to which notices may be sent to the applicant:

5. The facts which are admitted and/or found by the Appellate Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference:

6. The following questions of law arise out of the order of the Appellate Tribunal:

7. The respondent, therefore, requires under sub-section (1) of section 35H of the Act that the Tribunal may be directed to furnish a statement of the case on the questions of law referred to in paragraph 6 above.

8. That the documents or copies thereof as specified below (the translation in English of the documents where necessary ) is annexed with the statement of case.

Signature of the applicant.VerificationI,...............the respondent, do hereby declare tht what is stated above is true to the best of my information and belief.Verified today, the...............day of...............2001...............Signature of the authorised representative, if any.Signature of the applicant.Notes.- (1) The form of memorandum of cross-objection and the form of certification shall, if the memorandum is filed by any person, other than the Commissioner of Central Excise be signed in accordance with the provisions of Rule 3.

(2)The memorandum of cross-objection shall be filed in quadruplicate.

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