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Central Excise Rules - CHAPTER XII-B Appeals to Appellate Tribunal
January, 14th 2011

CHAPTER XII-B
APPEALS TO APPELLATE TRIBUNAL

216. Form of appeal, etc., to the Appellate Tribunal.- (1) An appeal under sub-section (1) of section 35B to the Appellate Tribunal shall be made in Form No. E.A.-3.

Form E.A.3

 

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (4) of section 35B shall be made in Form No. E.A.-4.

Form E.A.4

 

(3) Where an appeal under sub-section (1) of section 35B 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-objections 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 213.

 

(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).

 

217. Form of application to the Appellate Tribunal.- (1) An application under sub-section (1) of section 35E 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 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 a copy of the order passed by the Board directing such Commissioner to apply to the Appellate Tribunal.

Form E.A.5

 

218. Form of application to the High Court.- (1) An application under sub-section (1) of section 35H 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.

Form E.A.6

 

(2) A memorandum of cross-objections under sub-section (3) of section 35H to the High Court shall be made in Form No. E.A.-7 and such memorandum shall be filed in quadruplicate.

Form E.A.7

 

(3) Where an application under sub-section (1) of section 35H 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 From NO. E.A.-6 or Form No. E.A.-7 shall be signed by the person specified in sub-rule (2) of Rule 213.

 
 
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