Revolutionary Appellate procedure in Surat Central Excise
THE Commissioner of Customs, Central Excise and Service Tax(Appeals), Surat-I & II (same officer) has issued certain instructions for streamlining the working procedure in his office.
His letter is reproduced here as it is,so as to provide a proper understanding of the learned Commissioner's directions/advice/guidelines/interpretation. Read on
Henceforth, all the Appeals and other Statutory Applications/matters, will be processed and handled through, specially designed/customized Government files only. Under no-circumstances, appeal or any such official and statutory matter will be proceed and handled through any private and other than above prescribed files. There is a file colour code prescription office order issued for , specifying the file colour code for above stated customize official files. Hence, the relevant matter of any particular jurisdiction or category of work, will be handled through the that prescribed colour official file only.
Henceforth, all the Stay Applications, Delay Condonation Application/Other Misc. and Statutory Application, received in the Office of the Commissioner (Appeals) Surat-I & II, during a week will be listed out, for Personal Hearing on every Wednesday of the following week (next working day if it happens to be the holiday). Forenoon Session of every Wednesday, is reserved or scheduled for the such work of Office of the Commissioner (Appeals), Surat-I, Commissionerate, and Afternoon Session of the every Wednesday, is reserved or scheduled for the such work of Commissioner (Appeals),Surat - II. Thereafter, disposal of such matters, main appeal will be listed out or scheduled for Personal Hearing in chronological order of date of its filling, except group cases,bunch cases, same assessee cases, and same issue cases etc. in due course of time in regular manner. An arrangement have been made in the Office of the Commissioner(Appeals), Surat-I & II for issuing Notice of Personal Hearing, its date and time to beheld on every Wednesday, by way of stamping the Notice, duly and properly signed and ensuring its service and delivery on the spot after filling of such applications/matters immediately, along with the proper acknowledgement of receipt of such applications, in the Office of the Commissioner (Appeals), Surat-I & II. There will be no separate hard copy of notice for such purpose issued and sent to the Appellant/Consultant/Advocate/Authorized Representative for such purpose. Due to the time factor and statutory limit prescribed under Section 35F-Second Proviso of Central Excise Act, 1944. The receiving Officer of the Office of Commissioner (Appeals), Surat-I & II, as well as the person/representative, filing such matters will ensure that they get such notice of Wednesday hearing, at the time of filling and completion there of. In respect of applications received if any, by Courier or Speed Post, this office order is displayed on notice board of Office of the Commissioner (Appeals), Surat-I & II, as fixed scheduled notice of aforesaid matters, and it will be taken up, during Reserved and Scheduled time every following Wednesday, following the week of filings/receiving. The Wednesday is fixed after long considerations and factoring in such work schedule in the CESTAT Bench at Mumbai, and Ahmedabad and for the convenience, availability and certainty of Advocate, Consultant, Authorized Representative/Appellants. Hence all are requested to take a notice of it and avoid filling any adjournment application for such purpose.
[Colour highlighting in red and blue is done by DDT]