ADMINISTRATIVE PROCEDURE

REMEDIES :

APPEALS (Sections 85 & 86)

•       First appeal to Commissioner of Central Excise (Appeals) (Section 85)

•         Assessee may file appeal against any assessment order passed by AC or DC U/s. 73 or he denying his liability to be assessed, or aggrieved by an order levying interest or penalty or denying any refund of service tax.

•         Appeal to be filed in Form ST-4 in duplicate within 3 months from receipt of order of AC/DC along with copy of decision or order.

•      Second appeal to Appellate Tribunal (Section 86)

•         Assessee may file appeal against an order passed by Commissioner of Central Excise U/s.84 or an order passed by Commissioner of Central Excise (Appeals) U/s.85.

•         Appeal to be filed in Form ST-5 in quadruplicate within 3 months of receipt of order.

•         Filing fees for appeal to Appellate Tribunal:

•         Filing fees for appeal to Appellate Tribunal:

    Filing fees of Rs.500/- to be paid along with every application made before Appellate Tribunal, in an appeal for grant of stay or for rectification of mistake or for any other purpose or for restoration of an appeal or an application.

RECTIFICATION (Section 74)

Mistake apparent from records can be rectified by AC/DC within 2 years by passing rectification order after giving assessee reasonable opportunity of being heard, if the rectification results in increasing the liability or reducing a refund to the assessee