Alpha Numeric codes for orders passed by the department -Is anyone following?
IN April 2013, Board had decided to amend the forms for filing appeals in CESTAT and the new forms were notified vide Notification Nos 6/2013 CE(NT), 37/2013 Cus(NT) and 5/2013 Service Tax, all dated 10.04.2013. The new forms were to come into effect for all the appeals to be filed on or after 01.06.2013, but old forms were allowed for three more months. So, from 01.09.2013, all the appeals should be filed in the new forms only.
In the new forms, one important feature is the 21 alphanumerical code for the order appealed against.All the 140 existing Commissionerates have been assigned pre-figured series and serial numbers have to be filled in for the orders passed by the Commissioner or Commissioner (Appeal) or Commissioner (Adjudication), as the case may be. An example of t he alpha-numeric series is as below-
"AHM-CUSTM-000-COM-034-12-13 DT 02-09-2012. This would mean Order-in-Original No.34 for the year 12-13 passed by Commissioner of Customs, Ahmedabad."
Board had also explained this in Circular No.969/03/2013-CX dated 11.04.2013. But, many of the Commissioners and the Commissioners (Appeals) are still following their own way of numbering the Orders-in-Original and Orders-in-Appeals, making it difficult for the appellants before the Tribunal to fill the 21 alpha numeric code of the orders.
Perhaps Board should issue another Circular to the field formations to strictly follow the alphanumeric code for numbering.
Also, to determine the fee payable for filing the appeal, one has to know the amount of duty/tax, interest and penalty imposed. Perhaps to check this, the new forms have specific column for “Amount of interest involved up to the date of the order appealed against”. However, many adjudication orders do not quantify the interest and they simply say, “I also confirm interest at the appropriate rates on the amount of duty/tax demanded”. Now, who will quantify the interest? Is it the appellant's job? Is it not reasonable and justified if the adjudicating authority who confirmed the demand also quantifies the interest payable till the date of the order?