New CE/CUS/STAX Appeal Forms to be effective from tomorrow
AS mentioned in , the Board has notified new forms for Central Excise (E.A.-3, E.A.-4, E.A.-5), Customs (C.A.-3, C.A.-4, C.A.-5) and Service Tax (S.T.-5, S.T.-6, S.T.-7)vide Notification Nos. 6/2013-Central Excise (N.T.), 37/2013-Customs (N.T.) and 5/2013-Service Tax, all dated 10/04/2013. These forms have been made effective from 1/6/2013. Therefore, all appeals filed in the Tribunal on or after 1/6/2013 would be in the new form prescribed.
Thankfully, the Board has in Circular No. 969/03/2013-CX dated 11/04/2013 also mentioned that the old forms may continue to be used for a period of three months from the date of coming into effect of the new forms, i.e. till 31/08/2013 and from 01/09/2013 onwards, no appeal shall be filed in the old forms.
The Circular also informs that it has been decided to introduce a 21 string alphanumeric number along with the date of the Order against which appeal is being filed.
In the Central Excise Appeal forms, the appellant is required to give
Assessee Code: - This is the 15 digit Permanent Account Number (PAN) - based registration number
Location Code: - Commissionerate/ Division/ Range code (Location Code) to be mandatorily furnished by registered persons. This can be obtained from the website, www.aces.gov.in then to the drop-down menu - 'Central Excise', then click on ‘know your location‘, then click on the relevant 'State' and then the 'Commissionerate', 'Division' and Range.
PAN or UID:- To be furnished by non -registered persons. Unique Identification (UID) number to be furnished where PAN is not available.
For Service Tax appeals, the appellant has to furnish
Assessee Code: - This is the 15 digit Permanent Account Number (PAN) - based registration number
Premises Code: - 10 digit Commissionerate/ Division/ Range code (Premises Code) to be mandatorily furnished for the registered person. This ‘premises code' is available in the ST-2 Registration Certificate itself. In case of Centralized registrations the ‘premises code' of the Main Office for which Centralized registration has been taken, should be indicated.
PAN or UID:- To be furnished by/for non -registered persons. Unique Identification (UID) number to be furnished where PAN is not available.
For Customs Appeals, one has to furnish:
Port/ Location Code: Location Codes of all customs stations from where imports/ exports have taken place in respect of the appellant to be furnished. Location Codes for all the sea ports, airports, ICDs, Land Customs stations etc, are available here
IEC: Importer- Exporter Code assigned by the Directorate General of Foreign Trade.
PAN or UID: To be furnished if the appellant / respondent has no IEC. Unique Identification (UID) number to be furnished where Permanent Account Number (PAN) is not available.
For all the appeals, a 21 string alphanumeric number for the order appealed against has to given. All the 139 Commissionerates and 8 Commissioners (Adjudication) have been assigned pre-figured alpha numeric codes and these has been made available now. Click here for the list.