CBEC wants NEW CESTAT appeal forms to be more simple - seeks suggestions
THE new CESTAT appeals 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) were notified vide notifications , and, all dated 10.04.2013 respectively. These forms were made effective from 1.6 2013.
The very next day, the Board while explaining the salient features of the new forms through Circular 969/03/2013-CX dated: April 11, 2013 also clarified 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 that from 01.09.2013 onwards, no appeal shall be filed in the old forms.
Be that as it may, the Board had also envisioned that the new forms would ensure quick disposal of cases inasmuch as additional information sought would lead to faster communication between the Tribunal Registry and the appellant, bunching of cases and would also facilitate creation of a comprehensive database.
DDT had extensively covered the subject matter in episodes 2084 & 2085.
We do not know how much of these expectations have been met. DDT has identified some issues with the present forms:
++ In case of appeals to Tribunal, the number of order appealed against should be mentioned in a 21 string alphanumeric number. But the Adjudicating Authorities and the Appellate Authorities are not following this while giving number to their orders, making it difficult for the assessees to fill the same.
++ The present appeal forms have a column for mentioning the interest amount up to the date of filing the appeal. In the absence of any monthly liability indicated by the Adjudicating Authority / Appellate Authority in the orders, assessee cannot fill this column.
++ The present forms do not have a column for mentioning the details of fee paid by the appellant for filing the appeals to Tribunal.
But one thing we know is that the Board is itself unhappy with the new appeal forms.
If it was not so, the Board would not have in less than a year's time sought feedback and suggestions for further improvement, in Board's own words - to make the appeal forms more simple, user friendly and useful for creation of data base!
The CBEC has come out with a note addressed to all stake holders and sought their replies which are to be emailed at dirjc-cbec@nic.in .
Will the department also fit into the category of ‘stakeholder'?
Incidentally, this letter is uploaded in the Draft Circulars section of the CBEC website presumably on the 16th April, 2014 but for reasons best known the link to the letter was activated only recently!
Letter F.No.390/Misc/46/2011-JC of Director(Judicial), CBEC.