Notification No. 32 dated 21^st June 2001 (NT)

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

(2)     They extend to the whole of India.

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

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)     Word 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.

(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 authorized 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.

(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).

(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 or any witness, to enable him to dispose of the appeal.

(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).

(1)     An application under sub-section (1) of section 35E of the Act to the Appellate Tribunal shall be made in Form No. E.A �5.

(2)     The form of application in Form No. E.A 5 shall be filled 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 directing such Commissioner to apply to the Appellate Tribunal.

(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 objection 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 filled 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) of Rule3.

(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 Form E.A 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 authorizing 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.

(1)     The revision application in Form E.A.-8 shall be presented in person to the Under Secretary, Revision Application Unit, Government of India, Ministry of Finance, Department of Revenue, 4^th Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110001, or sent by registered post to such officer.

 (2)    The revision application sent by registered post under sub-rule (1) shall be deemed to have been submitted to the said Under Secretary on the date on which it is received in the office of such officer.

(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 authorised 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 authorised 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.

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 recognized 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.

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.

APPENDIX

Form 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 against 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. Relief�s claimed in appeal:

Statement of facts

Grounds of appeal

Signature of the authorised representative, if any __________________                  Signature of the applicant ___________________

Verification

I _________________________________ 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 appellant ___________________

Note:

(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 Act

No. __________________of ________________ 2001______________________________________Applicant

Vs

__________________________________________________________________ Respondent

1. 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):

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 35E has been passed by the Board:

5. Date of communication of the order referred to in (3) above in the adjudicating authority:

6.

(i) Description and classification of goods:

(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:

7. Relief�s claimed in the application:

Statement of facts

Grounds of application

Signature of the applicant ________________

Form No. E.A. � 3 (See Rule 6)

Form of Appeal to Appellate Tribunal under section 35B of the Act in the Customs, Excise and Gold (Control) Appellate Tribunal Appeal

No. _________________ of __________________ 2001 ________________________________ Appellant

Vs

__________________________________________________________________ Respondent

1. The designation and address of the authority passing the order appealed against:

2. The number and date of the order appealed against:

3. Date of communication of a copy of the order appealed against:

4. State/ Union territory and the Commissionerate in which the order/ decision of assessment/ penalty/ Fine was made:

5. Designation and address of adjudicating authority in cases where the order appealed against is an order of the Commissioner (Appeals):

6. Address to which the notices may be sent to the appellant:

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

8. 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 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:

9.

(i) Description and classification of goods:

(ii) Period of dispute:

(iii) Amount of duty, if any, demanded for the period mentioned in item (i):

(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:

10. Whether duty or penalty 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):

11. Whether the appellant wishes to be head in person?

12. Relief�s claimed in appeal:

Statement of facts

Grounds of appeal

Signature of the authorised representative, if any ________________                                              Signature of the applicant _____________

Verification

I _________________________________ 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 ________________ 2001 ___________________.

Signature of the authorised representative, if any ________________                                              Signature of the appellant _____________

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 Gold Control Appellate Tribunal Cross-objection No. _______________________of 2001 _________________________________________

In Appeal No. _____________________ of 2001 __________________________

_____________________________________________________________________ Appellant

Vs

_________________________________________________________________ Respondent.

1. State/ Union territory and the Commissionerate in which the order/ decision of assessment/ penalty/ Fine was made:

2. 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:

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

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

5. 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:

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. Relief�s claimed in the memorandum of cross-objections:

Ground of Cross-objections

Signature of the authorised representative, if any ________________                                              Signature of the Respondent ___________

Verification

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 _______________________ 2001 ____________________________.

Signature of the authorised representative, if any ________________                                              Signature of the Respondent ___________

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, Excise and Gold (Control) Appellate Tribunal Appeal No. _________________ of ____________ 2001.

_____________________________________________________________________ Applicant.

Vs

__________________________________________________________________ Respondent.

1. 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):

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. State/ Union Territory and the Commissionerate in which the decision or order was made:

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

6. Date of communication of the order referred to in (3) above to the adjudicating authority:

7. 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 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 of goods:

(ii) Period of dispute:

(iii) Amount of duty, if any, demanded for the period mentioned in column (i):

(iv) Amount of refund if any claimed for the period mentioned in column (i):

(v) Amount of fine imposed:

(vi) Amount of penalty imposed:

(vii) Market value of seized goods:

9. Relief claimed in the application:

Statement of facts

Grounds of application

Signature of the authorised representative, if any ________________                                              Signature of the applicant _____________

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 Act

In the High Court of Judicature at ___________________

In the matter of Appeal No. (Name of the appellant) _____________________________________________

Application No. _________________________ of ________________________________ 2001(To be filled in by the Office)

_____________________________________________________________________ Applicant

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 direct 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 ___________

Verification

I _________________________________ 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 ___________

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 35H of the Act

In 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 the case:

Signature of the authorised representative, if any ________________                                              Signature of the applicant ___________

Verification

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 ______________ 2001 ____________________.

Signature of the authorised representative, if any ________________                                              Signature of the Applicant ___________

Form No. E.A.� 8 [See Rule 9]

Form of revision application to the Central Government under section 35EE of the Act

Revision application No. __________________ of ______________ 2001 __________________

1. Name and address of the applicant:

2. Address of the Commissioner (Appeals) passing the order against which the revision application is filed:

3. The number and date of the order:

4. Date of Communication of the order:

5. Designation and address of the adjudicating authority against which the order has been passed by the Commissioner (Appeals):

6. Address to which notices/ communications may be sent to the applicant:

7. Whether the appellant wishes to be heard in person:

8.

(i) Description of 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 (ii):

(v) Amount of fine imposed:

(vi) Amount of penalty imposed:

(vii) Market value of seized goods:

9. Whether duty or penalty, if any, has been deposited (a copy/ extract of the challan/ account-current, as the case may be, under which the deposit is made, shall be furnished):

10. Relief claimed in application:

Statement of facts

Grounds of application

Signature of the authorised representative, if any ________________                                              Signature of the applicant _____________

Verification

I _________________________________ 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 grounds of application and the form of verification shall be signed by the person specified in sub-rule (2) of Rule 3.

(2)     Where the application is signed by the authorised representative of the applicant, the document authorizing the representative to sign and appear on behalf of the applicant shall be appended to the application.

(3)     The application, including the statement of facts and the grounds of application shall be filed in duplicate and shall be accompanied by an equal number of copies of the order against which the application is filed and also the decision/ order of the adjudicating authority against which Commissioner (Appeals) passed the order.

(4)     The form of application shall be in English (or Hindi) and should set forth concisely and under distinct head grounds of application without any argument or narration and such grounds should be numbered consecutively.

(5)     The fee of Rs. 200.00 required to be paid under the provisions of the Act shall be paid under T.R. 6 Challan and the duplicate copy of the T.R. 6 challan shall be filed along with the application for revision.