Section 11 in Central Excise (Appeals) Rules, 2001
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.
