What would happen if the “Priorities” are improperly prioritized is not known.
IN the Service Tax appeal forms, there is a clause which requires the appellant to furnish - Description of service and whether under ‘negative list' . As if once the appellant says that he is in the ‘Negative' list, his appeal would succeed.
Email ids are also being sought, what for is not clear. Assuming it is for communicating with the appellant, then lesser said the better.
The appellant is required to state whether the respondent has also filed appeal against the order against which this appeal is made . How will the appellant know this?
Rule 7 of the Customs (Appeals) Rules, 1982 & Rule 7 of Central Excise (Appeals) Rules, 2001 are being substituted. The purpose of this substitution is to prescribe that while filing an application/appeal in form CA-5/EA-5, copies of the order passed by the Committee of Commissioners/Committee of Chief Commissioners should be invariably enclosed. One may ask -whether it was not being done now? It is not that they were not doing it but the fact of the matter is that although the Committee started sharing its wisdom since May, 2005 when the Finance Act, 2005 was enacted, the aforesaid rules still made a mention of the words “order passed by the Board”. Therefore, this change. Be that as it may, in case of difference of opinion between the Committee Members, the matter is required to be referred to the Chief Commissioner or to the Board and who is to have a final say in the matter. This requirement is inserted by the Finance Act, 2008. In such a situation, the order passed by the Chief Commissioner/Board on the basis of which an appeal/application is filed before the Tribunal would also be required to be enclosed. This requirement is not called for by the current amendment. Probably, after reading DDT, they may do it.Anyways, this change could have been implemented immediately…
It is good that the Board has given, both the appellant assessee and the department, ample time to understand the newly laid down forms for filing appeals/cross-objection.
One thing is for sure. Once the Finance Bill is enacted and the VCES, 2013 comes into force along with the procedural rules therefor it would be commotion all around.
Notification , 6/2013-CE(NT), , all dated 10 th April, 2013