Amendment to CESTAT Appeal Forms

Circular No. 991/15/2014-CX

F.No.390/Misc./46/2011-JC

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

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New Delhi, dated 17th December, 2014

To,

1.         All Principal/Chief Commissioners and Director Generals under the Central Board of Excise and Customs.

2.         Chief Commissioner (AR), CESTAT, New Delhi.

3.         All Principal/Commissioners of Customs / Central Excise/ Service Tax.

4.         Registrar, CESTAT, New Delhi, Deputy/Assistant Registrar, CESTAT, Mumbai,

            Ahmedabad, Chennai, Bangalore & Kolkata.

5.         <webmaster.cbec@icegate.gov.in>

Sub: - Amendment to CESTAT Appeal Forms – reg.

Sir / Madam,   

Reference is invited to Circular No.969/03/2013-CX dated 11th April, 2013 whereby the forms for filing appeal in the CESTAT were amended/revised and new forms for Central Excise (E.A.-3, E.A.-4, E.A.-5), Customs (C.A.-3, C.A.-4, C.A.-5) and Service Tax (S.T.-5, S.T.-6, S.T.-7) were notified vide Notification Nos 6/2013-Central Excise (N.T.), 37/2013-Customs (N.T.) and 5/2013-Service Tax, all dated 10.04.2013 respectively and made effective from 1.6 2013.

ii)          Along with the above forms, the pre-figured alpha numeric numbers to be filled in for the orders passed by the Commissioner or Commissioner (Appeal) or Commissioner (Adjudication), as the case may be were also issued for all the Commissionerates of Central Excise, Customs and Service Tax including all the Commissioners (Appeals) and Commissioners (Adjudication).

iii)         Consequent to Cadre Restructuring certain new Commissionerates have been created, Board has received references from the field formations requesting for assigning/creating alpha-numeric codes for new Commissionerates.

iv)         In respect of Customs Commissionerates in Chennai/Delhi/Mumbai, the codes given in the third part has been suitably amended to capture the nature of the Commissionerate. For example, codeCHN-CUSTM-AIR refers to refers to the Commissionerate of “Chennai Customs (I) Airport”, CHN-CUSTM-002  refers to “Chennai Customs (II)”, CHN-CUSTM-006 refers to “Chennai Customs (VI)”, CHN-CUSTM-ACC refers to “ Chennai (VII) Air Cargo Complex” and  CHN-CUSTM-GEN refers to Chennai (VIII) (General) Commissionerates as per the table given below:

v)         References have been received from field formations regarding difficulties being faced in accommodating order number in given three boxes in cases where the Adjudicating Authority/Commissioner (Appeals) has passed a common order disposing of multiple cases or appeals involving more than one party and wherein range of order number has to be assigned to such orders viz. order no 12-15 or 12 to 15. In such cases, Adjudicating Authority/Commissioner (Appeals) may pass individual orders in each case and assign single number only viz Order No 999 etc.

vi)         In Commissionerates where more than 999 orders are being passed, the number of boxes (meant for order number) are being increased from three to four to accommodate an order number exceeding 999. Accordingly the total number of boxes given for alpha numeric code is increased from 21 to 22.

 vii)       Therefore, revised/amended pre-figured alpha numeric numbers are being issued and annexed herewith.

(2)        The new alpha numeric series would be effective from 01-01-2015.

(3)      Hindi version follows.                                                                        

-sd-

(Sunil K. Sinha)

Director (Judicial Cell)