Central Excise (Appeals) Rules, 2001 Issue Date: 01-July-2001 Last Updated: 23-November-2017

rules · 1944 · State unknown

Download PDF Parent Act Back to Subordinates

Parent: THE CENTRAL EXCISE ACT, 1944 (8b9c1d20fad0a6e59e6a2bcf99a6dea8c3f65936)

Text

Central Excise (Appeals) Rules, 2001 Issue Date: 01-July-2001 Last Updated: 23-November-2017 Table Of Content Rule Short title, extent and commencement Rule 2 Definitions Rule 3 Form of appeal to Commissioner (Appeals) Rule 4 Form of application to the Commissioner (Appeals) Rule 5 Production of additional evidence before Commissioner (Appeals) Rule 6 Form of appeal, etc-, to the Appellate Tribunal Rule 7 Form of application to the Appellate Tribunal Rule 8 Form of application to the High Court Rule 9 Form of revision application to the Central Government Procedure for filing revision application Procedure for filing appeals etc Rule 10 Rule 11 Rule 12 Qualifications for authorized representatives Rule 13 Authority under section 350(5)(b) of the Act Central Excise (Appeals) Rules, 2001 [Notification No. 32/2001-CE. (NT:) , dated 21.06.2001] 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:- Rule 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. Rule 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. Rule 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 NoEA-1 (2) The grounds of appeal and the form of verificatio

Rule TOC

1 · Short title; extent and commencement -

2 · Definitions: _

3 · Form of appeal to Commissioner (Appeals ):

4 · Form of application to the Commissioner (Appeals )

5 · Production of additional evidence before Commissioner (Appeals):

6 · Form of appeal; etc-, to the Appellate Tribunal -

7 · . Form of application to the Appellate Tribunal (1) An application under sub-section (1) of section 35E of the Act to the Appellate Tribunal shall be made in Form NoEA-5 _ (2) The form of application in Form No. EA.-5 shall be filed 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 copy of the order passed by the Board directing such Commissioner to apply to the Appellate Tribunal:

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. EA-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. EA-7 and such memorandum shall be filed in quadruplicate.

9 · Form of revision application to the Central Government -

10 · Procedure for filing revision application:

1 · Substituted by Notification No. 27/2017-Central Excise (NT:) dated 23-11-2017 .

11 · Procedure for filing appeals etc:" 1) An appeal in Form No. E.A-3 or a memorandum of cross-objections in Form No. EA-4 or Form NoEA-7 or an application in Form No. EA-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.

12 · Qualifications for authorized representatives:-

13 · Authority under section 350 (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.