Fee for filing appeal with commissioner
This query is : Resolved
01 February 2015
is there any fee for filing appeal with commissioner (Appeals) central excise
if yes what is the amount and manner of paying the fee
if yes what is the amount and manner of paying the fee
02 February 2015
Status is open
24 July 2024
Yes, there is a fee for filing an appeal with the Commissioner (Appeals) under the Central Excise Act. The fee amount and manner of payment are governed by the Central Excise Rules, 2002. Here are the details:
### Fee Amount:
1. **For Excise Matters (Section 35B of Central Excise Act, 1944):**
- The fee for filing an appeal before the Commissioner (Appeals) is **Rs. 5,000/-** if the amount of duty and penalty involved in the appeal exceeds Rs. 5 lakhs.
- If the amount of duty and penalty involved is Rs. 5 lakhs or less, the fee is **Rs. 1,000/-**.
### Manner of Payment:
1. **Mode of Payment:**
- The fee can be paid through a demand draft (DD) drawn in favor of "Assistant Commissioner (Cash)" or "Deputy Commissioner (Cash)" of the concerned Commissionerate.
- Alternatively, the fee may be paid electronically through internet banking, if the facility is available and approved by the department.
2. **Details on DD:**
- Ensure that the DD includes the correct amount as per the fee structure mentioned above.
- Write the applicant’s name, address, and appeal number on the back of the DD.
### Important Points to Note:
- The fee must be paid at the time of filing the appeal.
- Failure to pay the fee in the prescribed manner may result in the appeal not being accepted for processing until the fee is paid correctly.
- It’s advisable to verify the current fee structure and payment guidelines from the official website of the Central Board of Indirect Taxes and Customs (CBIC) or consult with a tax professional to ensure compliance.
By adhering to these fee requirements and payment procedures, you can ensure that your appeal with the Commissioner (Appeals) is processed smoothly and in accordance with the regulations.
### Fee Amount:
1. **For Excise Matters (Section 35B of Central Excise Act, 1944):**
- The fee for filing an appeal before the Commissioner (Appeals) is **Rs. 5,000/-** if the amount of duty and penalty involved in the appeal exceeds Rs. 5 lakhs.
- If the amount of duty and penalty involved is Rs. 5 lakhs or less, the fee is **Rs. 1,000/-**.
### Manner of Payment:
1. **Mode of Payment:**
- The fee can be paid through a demand draft (DD) drawn in favor of "Assistant Commissioner (Cash)" or "Deputy Commissioner (Cash)" of the concerned Commissionerate.
- Alternatively, the fee may be paid electronically through internet banking, if the facility is available and approved by the department.
2. **Details on DD:**
- Ensure that the DD includes the correct amount as per the fee structure mentioned above.
- Write the applicant’s name, address, and appeal number on the back of the DD.
### Important Points to Note:
- The fee must be paid at the time of filing the appeal.
- Failure to pay the fee in the prescribed manner may result in the appeal not being accepted for processing until the fee is paid correctly.
- It’s advisable to verify the current fee structure and payment guidelines from the official website of the Central Board of Indirect Taxes and Customs (CBIC) or consult with a tax professional to ensure compliance.
By adhering to these fee requirements and payment procedures, you can ensure that your appeal with the Commissioner (Appeals) is processed smoothly and in accordance with the regulations.
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