REGISTERED No. D. (D.N.)-72 The Gazette of India
EXTRAORDINARY
PART II—-Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 270] NEW DELHI, FRIDAY, SEPTEMBER 10, 1982/BHADRA 19, 1904 Separate paging is given to this Part in order that it may be filed as a separate.
compilation
701 GI/82
(1)
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3flfl3
4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]5
" THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]7
R THE GAZFTTE OF INDIA : EXTRAORDINARY [PART H—SEC. 3(i)JMINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 10th September, 1982
No. 214/82-CENTRAL EXCISE
G SR 563(E).—In exercise of the powers conferred by section 37 ot the Ccntial Exuscs and Salt Act, 1944 (1 of 1944), the CentrHl Government hereby nukes the following niles fmlher to .imend the CenLr.il Excise Rules, 1944, njmcl> :—
1. Short title and commencement1.—(1) These rules may be
colled the Central Excise (11th Amendment) Rules, 1982.
(2) They shall come inlo force on such d.ilc as the Central Government may, by notification in the Official Gazette, appoint.
2. Tn rule 2 of the Central Excise Rules, 1944 (hereinafter
referred to as the said rules), in clause (iia),—
(a) for the words, "Appellate Collector" means the words and bjackets, "Collector (Appeals)" means' shall be substituted :
(b) for the words "Appellate Collector of Central Excise" whcicver they occur, the words and brackets "Collec- tor of Central Excise (Appeals)" shall be substi- tuted.
3. In Chapter XII of the said rules—
(.0 for the heading "Pemlties, confiscations and appeals", the beading "Penalties and conflsntions'' shall be substituted;
(b) rules 213 and 214 shall tie omitted.
4. Affcr Ch.iplrr XI) of the srml uiles, Die following
Chapleis shiili be inscited, iijmclv :—
"CHAPTER XHA
Appeals lo Collector (Appeal)
213. Foim of appeal to Collector (Appeals)
(1) An appeal under sub-section (1) of section 45 in the Collector (Appeals) shall be made in Form No. E.A.I.
(2) The grounds of appeal ;uul the form of \erificalKm
Ms contained in Form No. H.A.I, shall be signed —
(a) in the case of an individual, by the individual himself of where the individual is absent from India, by the individual concerned or bv some pcison duly authorised by him in this behalf and; where the individual is a minor or ig mentally incapacitated from attending to his affairs, by his guardian or by any other person competent lo act on his bch.ilt;
(b) in the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India oi is mentally incapacitated t'tom attending to his affairs, by any uthcr adult member ol such family;
(c) in the case of a company or local authority, by the
principal officer thereof;
(d) in the case of u firm, bv any partner thereof, not
being a minor;
(e) in the case of_ any other association, by any member of the association or the principal officer thereof' and
(f) in the case of any other person, by that person or
some person competent to act on his behalf.
(3) The form of appeal in Foim No. E.A1,, shall be filed in duplicate 'md shrill be accompanied by a copy of the decision or order appealed against.
214. Form of application to the Collector (Appeals)
(1) An application under sub section (4) of section 35E to the Collector (Appeals shall be made in Foim No. E.A.-2.
(2) The form of application hi Form No, E.A.-2 shall be filed in duplicate and shall be accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least shall be a certified copy) and a copy of the order parsed by the Collector of Cenlial Excise directing inch authority to apply to the Collector (Appeals).
215, Production of additional evidence before Collector
(Appeals). (1) The appellant shall not be entitled to produce before the Collector (Appeals) any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority except in lhe following circumstances, namely :—
(a) where the adjudicating authority has refused to ndin.it evidence which ought to have been admit- ted; or
(b) where the appellant was prevented by sufficient cause from producing thi evidence which he was called upon to produce by the adjudicating autho- rity; or
(c) where the nppella.it was prevented by sufficient cause from producing before the adjudicating mithoiity any eviden;e which i\ relevant to any ground of appeal; or
(d) wheic the adjudicating authority Inis made the prder appealed .jgainst without giving sufficient opportunity lo the a appellant to adduce evidence iclevant to anj .qiound of appeal.
701 GT/82—3
9
(2) No evidence shall be admitted under sub-rule (1) unless the Collector (Appeals) records in writinji the icasons foi" its admission.
(3) The Collector (Appeals) shall not take any evidence produced under sub-iule ll> unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity :—
(a) to examine the evidence or document or to cross- examine any witness produced by the appellant, or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under iub-rule (1).
(4) Nothing contained in (hi* rule shall affect the power of the Collector (Appeals) to direct the production of any document, or the examination of any witness, to enable him to dispose of the appeal.
CHAPTER X1I-B
Appeah to Appellate Tribunal
216, Form of appeal, etc. to the Appellate Tribunal.
(1) An appeal under sub-section (1) of section 35B to the Appellate Tribunal shall be made in Form No. EA-3.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (4) of section 35B shall be made in Form No. E.A-4.
(3) Where an appeal under sub-section (1) of section 35B or a memorandum of cross-objections under sub-section (4) of that section is made by any person Other than the Collector of Central Excise, the grounds of appeal, the grounds of cross-objections and the forms of verification as contained in Form Nos. E.A.-3 and E.A.-4, as the case may be, res- pectively shall be signed by the person bpecified In sub-rule (2) of rule 213.
(4) The form of appeal in Form No. E.A.3 and the form of memorandum of cross-objections in Form No, F.A.-4 shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the order appealed against (one of which at least shall be a certified copy).
217. Form of application to the Appellate Tribunal.
(1 ) An application under sub-section (I) cf section 35E to the Appellate Tribunal shall be made in Form No. E.A.-5.
(2) The form of application in Form No. F..A.5 t,h*ll be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or order passed by thc Collector of Central Excise (one of which at least shall be a certified copy) and a copy of the order passed by the Board direc- ting such Collector to apply to thc Appellate Tri- bunal.
218. Form of application to the Appellate Tribunal for re>
ference to the High Court,
(1) An application under sub-section (1) of section 35G requiring the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. E.A.-6 'ind such application shaill be filed in triplicate,
(2) A memorandum of cross-objections under sub-sec- tion (2) of section 35G to the Appellate Tribunal shall be made in Form No. E.A.-7 and such memo- randum shall be filed in triplicate.
(3) Where an application under sub-section (1) of sec- tion 35G or a memorandum of crois-objections under sub-section (2) of that section is made by any person other than the Collector of Central Excise, the application, thc memorandum and the forms of verification as contained in Form N M. FA.-6 .ind J^A.-7 respectively shall be signed by thc person specified in •sub-rule (2) of rule 213'1.
10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART H—SEC. 3 (i)]CHAPTER—XII C
OTHER MATTERS RELATING TO APPEALS
219. Language of the Appellate Tribunal :
(1) The language of the Appellate Tribunal shall be
English.
(2) Notwithstanding anything contained in sub-rule (1) the parties to a proceeding before the Appellate Tri- bunal may file documentg diawn up in Hindi if (hey so desire.
220. Pioucdurc for filing appeals etc,
(1) An appeal in Form No. E.A.-3 or a memorandum of cross-objections in barm No, E.A.-4 or Form No. F..A -7 oi nn application in Form No. IE A.-5 or Form No. H.A.-6 shall be piesenled in person to the Registrar or an officer authorised in this behalf by the Registrar or sent by registered posi addirssed to the Registrar or such officer.
(2) An appeal or a memorandum of cioss-ohjection or an application sent by post under sub-rnle (1) shall be deemed to have been presented to the Registrar or to the officer authorised by the RenMrnr, on the date on which it is received in the office of the Registrar, or as the case may be in the oflioe of such officer.
22OA. Date of presentation of appeals etc,
The Registrar, or as the case may be, (be officer autho- rised by him under rule 220 shall endorse on every appeal or memorandum of cross-objections or application the date on which it is presented or deemed to haw been presented under that rule and shall sign the endorsement,
220B. Who may be joined as respondents ;
(1) In an appeal by a person other than Ihe Collector of Central excise, the Collector concerned shall be made the respondent to the appeal.
(2) In an appeal or an application by the Collector of Central Excise, the other party shall be made the respondent to the appeal or application, as the case may be,
220C. Document authorising authorised leprcscntatives to
be attached to the appeal etc.
In any appeal, or memorandum of cross-objections or appli- cation, filed by any person other than a departmeni.il authority, where it is signed by his authorised rcpicsentativc, the doLU- ment authorising the representative to sign rind appear for him shall be appended to such appeal or mcmoi andum of cross-objections or application.
220D. Endorsing copies to the other party :
The Appellate Tribunal shall send a copy ot the appeal or memorandum of cioss-objections or application to the other parly as toon as it is filed
220E. Procedure l\n iilmg and dispns il of slav petition ;
(1) di) tvery application piefeucd under the provisions of the Act for stay of the requirement of making deposit of any duty demanded or penally levied shall be presented in triplicate by the appellant in person or by his duly authorised agent, or sent by registered post to the Registrar or any other officer authorised to receive appeals.
(b) One copy each of such application shall be served on the authorised representative of the Collector simulta- neously by the applicant,
(2) Every application for stay shall be neatly typed on one side of the paper and 'hall be in English and the provisions of sub-rule (2) of Rule 210 shall apply to such application.
(3) An application for stay shall sctfoith concisely the
following :
(a) the facts rcgrading the dmcand of duty or penalty,
the deposit whereof is sought to be stayed.
(b) the exact amount of duty or penalty and thd amount
undisputed therefrom the amount outstanding;
(c) the date of filing of the appeal before the Tribunal
and its number, if known;
(d) whether the application for stay was made before any authority under the Act or any civil court and, if so, the result '.hereof (copies of the correspon- dence, if any, with such authorities to be attached);
(e) reasons in brief for seeking stay;
(f) whether the applicant is prepared to offer security
and, if so, in what foiiti;
(g) prayers to be mentions! clearly and concisely (state
the exact amount sought lo be stayed).
(4) The contents of the application shall be supported by a-n affidavit swoin to by the appellant or his duly authorised agent,
(5) Rvery application for stay shall be accompanied by three copies of the relevant orders of the authorities of the department concerned, including the appellate orders, ;f any, against which the appeal is tiled to the Appellate Tribunal by the Appellant and other documents, if any;
Provided, however, that the Appellate Tribunal may in its discietion and at the request of the applicant, dispense wilh the requirements of filing of the copies of such orders.
(6) Any application which does not conform 10 the above
requirements is liable to be summarily rejected.
5. After rule 232A of the said rules, the following rules
shall be insetted, namely :—
"232B, Qualifications for authorised representatives.—For the purposes of section 35Q, an authorised representative shall include a person who has acquired any of the following qualifications being tbc qualifications specified under clause (d) of sub-section (2) of section 35Q, namely :—
(a) a Chartered Accountant within the meaning of the
Chartered Accountants Act, 1949 (.38 of 1949), or
(b) a Cost Accountant within the meaning of the Cost and Wotks Accountants Act, 1959 (23 of 1959); or (c) a Company Secretary within the meaning of the Com- pany Secietarics Act, 1980 (56 of 1980) who has obtained a certificate of practice under section 6 of that Act; or
(d) a post-graduate or an Honour^ degree holder in Commerce or a post graduate degree or diploma holder in Business Administration from any re- cognised university; or
(c) a person formerly employed in the Department of Customs and Central Excise or Narcotics end has retiied or resigned from such employment after having rendered service in any capacity in one or more of the s.iid departments for not less than ten >eais in the aggregate.
Explanation : In this rule "recognised University'' means
any of the Univeisitics specified below, namely.—
I. Indian Universities
Any Indian University incorporated under any law for
the time being in force in Tndia;
II. Rangoon University;
III. English and Welsh Universities
The Universities of Birmingham, Bristol, Cambridge, Durham, Leeds, Liverpool, London, Manchester, Oxford, Reading, Sheffield and Wales;
IV. Scottish Universities
'I he Universities of Aberdeen, Edinburgh, Glasgow and
St. Andrews;
V. Irish Universities
The Universities of Dublin (Trinity College), the Queen's University, Belfast and the National University of Dublin;
VI. Pakistan Universities
Any Pakistan University fticorporeted by any law for
the time being in for.ve;
VTI. Bangladesh Universities
Any Bangladesh University incorporated by any law for
the time being in force.
232C. Authority under section. 35Q(5)(b)
The Collector of Central Excise haiins jmisdiction in the proceedings in which a person who is not a legal practitioner i\ found guilty of misconduct in connection with that proceed- ing under the Act shall bo the authority for the purposes of clause (b) of sub-section (5) of section 35Q.
6. In Appendix A(T) to the said rules —
fal in "Ad) List of Central Excise Forms", after Cen- tral Excise Series No, 87 and tho entries relating thereto, the following shall be inserted, namely:—
Description of Forms Rule No. Short Title Central Excise Series No.
E.A-1 88.
E.A-2 89.
E.A-3 90.
E.A-4 91.
E.A-5 92.
E.A-6 93.
E.A-7" 95.
Form of appeal to the Collector 231 (Appeals) under section 35 of the Act Form of application to the Co- 214 Hector (Appeals) under section 35E of the Act Form of appeal to the Appellate 216 Tribunal under esection 35B of the Act Form of memorandum of cross- 216 objections to the Appellate Tri- bunal under section 35B of the Act Form of application to the Appe- 217 Hate Tribunal under section 35E of the Act Form of reference application to 218 the Appellate Tribunal under Section 35G of the Act Form of memorandum of cross- 218 objections to tho Appellate Tri- bunal in tho matter of reference to the High Court under section 35G of the Act
(b) in "Bfll) Specimen Forms", after Form C.T. 2, tho
following Forms shall be inserted namely—
FORM NO. E.A.-l
[See rule- 213(1)1
FORM OF APPEAL TO THE COLLECTOR (APPEALS) UNDER SECTION 35 OF THE CFNTRAL EXCISES AND SALT ACT, 1944
(1) No. of 19
(2) Name and address of the appellant.
(3) Designation and address of the officer passing the decision or order appealed against and the date of the decision, or order.
(4) Date of communication of the
decision or order appealed against to the appellant.
(5) Address to which notices may be sent to the nppcllant. (6> Whether duty or penalty or
both is deposited: if not whether any application for dispensing with such deposit has been made (A copy of the chalUn number under which the deposit is made shall bo furnished)
u
(7) Reliefs claimed in Appeal.
Statement of fuel*
Grounds of appeals
Signature of the authorised Signature of the representative, if any appellant
Verification
I
the appellant, do hereby declare that what is stated above is true lo the best of my information and belief.
Verified to-day, t h e . .. day of 19
Place
Dale
Signature of the authorised Signature of the leprcsentativc, if any appellant
Notes : (1) The grounds of appeal and the form of veri- fication shall be signed by the appellant in accordance with the provisions of rule 213 of the Central Excise Rules.
(2) The form of appeal including the statement of facts and the grounds of appeal shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.
FORM NO. E.A. 2 (See rule 214)
FORM OF APPLICATION TO THE COLLECTOR (APPEALS) UNDER SECTION 35E(4)OF THE CENTRAL EXCISES AND SALT ACT, 1944
No. of 19
Applicant
Vs.
Respondent
(1) Designation and address of the
applicant. If the applicant is not the adjudicating authority, a copy of tho authorisation from the Collector of Central Excise to make the application should be enclosed.
(2) Name and address of the
respondent.
(3) Designation and address of
the officer passing the decision or order in respect of which this application is being made and the date of the decision or order.
(4) Date on which the order under sub-section (1) of section 35E of tho Central Excises and Salt Act, 1944 has been passed by the Collector of Central Excise.
(5) Date of communication of the order referred to in (41) above to the adjudicating authority.
(6) Reliefs claimed in the application.
Statement of facts Grounds of application
Signature of the applicant.
Note.—The form of application including statement of facts nnd grounds of application shall he filed in dupli- cate and accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least shall be a ccitified copy") and a copv of the order of the Collector of Central Excise under sub-section (2) of section 35E of the Act.
12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—She. 3(i)]FORM E.A. i
{See rule 216(1)J
FORM OF APPEAL TO APPELLATE TRIBUNAL UN- DER SFCTION 35B OF THF CENTRAL EXCISES AND SALT ACT, 1J)44. In the Customs, Excise and Gold (Control) Appellate Tribunal. Appeal No. — of 19-
Appellant
V".
.—— —Respondent.
1. The designation and address of the authority passing the ordei appealed against.
2. The number and date of the order appealed against. 3. Date of communication of a copy of the order jppculed against.
4. State/Union territory and
the Collectorate in which the order/decision of assessment/penalty /fine wot made.
5. Designation and address of the adjudicating authority in cases where the order appealed against is an order of the Collector (Appeals).
6. Address to which the notices
may be sent to the appellant.
7. Address to which notices may
be sent to the respondent.
8. Whether the decision or order
appealed against involves any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment; if not, difference in duty or duty involved, or amount of fine or penalty involved or \alue of Roods involved as the case may be,
9 Whether duty or penaltv is deposited; if not, whether any application for dispenses with such deposit has been made. (A copy of the challan under which the deposit is mude shall be furnished).
10. Reliefs claimed in appeal.
Statement of Facts Grounds of Appeal
(i) 00 ("i)
( i v) Etc.
Signature of the authorised Signature of the representative, if any Appellant
VERIFICATION
r ^ _ _ _ __ . the appellant do hereby declaie that what ii stated above is true to the best of my informa- tion and belief.
Verified today t h e —— -day o f — — 1 9—
Signature oC the authorised Signature of Itae icpresentative, if any. appellant.
NOTES:
I The: grounds of appeal and the form of verification shall if the appeal is made by any person, othei than the Coilccfi'i of Central rxciisc. be vicned by the appellant in jCLOidantc with, rule 213 oE Central Excise Rules.
2 The appeal including the statement of facts and the grounds of appeal shall be hltJI in quadruplicate and shall be accompanied by an equal numbei ol copies of the order appealed against (one of which at least shall be a certified copy).
3. The form of appeal shall be in English (or Hindi) and should set forth, concisely and under distinct heads, the grounds of appeal without auy aifiument or narrative and Mich giounds should be numbeied consecutively.
4. rlhe fee of Rs, 200 required to be pdid under the provisions of the Act shall be paid through a crossed bank draft drawn in favour of the Assistant Regis- trar of the Bench of the Tribunal on a bionch of any nationalised bank located at the place where the Bench is situated and the demand draft shall be attached to the form of appeal.
FORM NO. E.A. 4
[Sec rule 216(2)]
FORM OF MEMORANDUM OF CROSS OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SECTION 35B OF THE CENTRAL EXCISES AND SALT ACT, 1944
In the Customs, Excise and GolJ (Contiol) Appellate Tribunal
Cross objection No. •—of 19-
In appeal No.— • of 19- — - —
— Appellant
Vs.
-Respondent
1 State/Union Territory and
the Collcctoiate in which the order/decision of assessment/penalty/fine was made.
2. Date of receipt of noti.e of appeal or application filed with the Appellate Tribunal by the appellant or as the case may be, the Collector of Central Excise
3. Address to which notices may
be sent to the respondent.
4. Address to which notices may be sent to the appellant/ applicant,
5. Whether the decision or order appealed
against involve? any question having a. relation to the rate of duty of excise or to the value of goods for purposes of assessment; if not, difference in duty or duty involved, or amount of fine or penalty involved or value of goods involved, as the case may be.
6. Reliefs claimed in the memorandum of
cross objections.
GROUNDS OF CROSS OBJFCTTONS
1. 2. 3. 4.
etc.
Signature of the authorised Siwiature of the iepre"entalive, if any.
respondent,
VERIFICATION
li — - — - —• — the respondent, do hercbv
declare that what is stated above is true lo Ihe best of my information and belief.
Verified, today, the Jay of • 19—
Signature of the authorised Signature of the representative, if any.
respondent.
NOTHS:
1. The grounds of cioss-cbjeaions and the foim of verification shall be siyned by the respondent in accordance with the provisions of rule 213 of the Central Excise Rule;,, 1944.
2. The form of memorandum of cioss objections, shall
be filed in quadruplicate.
3. The form of memorandum of cross-objccUoiis should be in English (or Hindi) ana should set forth, con- cisely and under distinct heads the grounds of the cross-objections without any argument or nai rativc and such grounds should be numbered consecutively.
4. The number and yeai of appeal/application a, allot- ted by the office of the Appellate Tribunal and appearing in the notice of appeal/application ieceiv- ed by the lespondcnt 13 to be filled in by ihe respondent.
FORM NO. E.A. 5
(See rule 217)
FORM OF APPLICATION TO THE APPELLATE TRIBU- NAL UNDER SECTION 35E (I) OF THE CENTRAL EXCISES AND SALI ACT, 1944
In the Customs, Excise and Gold (Control) Appellate
Tribunal.
Appeal Mo. — of
Applicant
Vs.
• Respondent.
1. Designation and address of
the applicant (If the applicant is not the adjudicating authority, a copy of the authorisation from tho Collector of Central Excise to make the application should be enclosed).
2. Name and address of the
respondent,
3. Designation and addicss
of the officer passius the decision or order in respect of which thia application is being made and the date of the decision or order,
4. State /Union territory and the
Collectoratc in which the decision or order was mndc.
5. Date on which order under sub-section (1)
of section 35E of the Central Excises and Salt Act, 1944 has been passed by the Board.
6. Date of communication of the older referred to in (3) above to the adjudicating authority.
7. Whether the decision or order appealed
against involves any question having a relation to the nrte of duly of excise or to the value of (roods for pin posts of assessment; if not. difference L11 duty or duty involved, or amount of
13
fine or penalty involved or value of goods inolved, as the case may be.
8. Reliefs claimed in the application.
Statement of facts
Grounds of application
Signature of the applicant.
Note: The foim ot applicatijn including lh_: statement of tacts and giounds of application shall be filed in quadruplicate a-nd shall be accompanied by an equal number of copies ot the decision or order passed by the Collector oi Central Excise (one of which at least shall be a certified copy) and a copy of the order passed by the Board under sub-seclion (1) of Section 35E.
FORM NO. E.A. 6
[See mle 21K(1)]
TORMO1 REFERENCE APPLICATION UNDER SEC'llON 35GU) OF THE CENTRAL EXCISES AND SALT ACT, 1944
In the Customs, Excise, Gold (Control) Appellate liibunal
In the matter of appeal of ——(name of the
(appellant)
Reference Application No, ——-ol 19
(To be filled in by the office)
Applicant
VH.
• Respondent
1. State or Union tenitory and
the Collectorate from which the application is filed.
2. Number of appeal which gives
use to the reference.
3. Address to which notices may be sent to the applicant.
4. Address to which notiscs may be
sent to the respondent.
5. The appeal noted above was decided by the — Bench of tlie Appellate Tribunal o n ——
6. The notice of the order under section 35C of the Central Excises and Salt Act, 1944 was served on the applicant on • —.
7. The facts which are admitted and/or
fnund by the Appellate Tribunal and which are necessary for drawina up a statement of the cate, are stated in the enclosure for ready refeiencc.
8. The following questions of law arise
out of the order of the Appellate Tribunal.
1.
2.
3.
rtc.
9. The applicant, therefore, requires undei sub-section (1) of section 35G of the Central Excises and Sail Act, 1944 that a statement of the case be drawn up and the questions of law referred to in paragraph 8 above be referred to the High Court.
yp" ifiif iA£jTfi,"OF itib'u* ; fext&tfOUliw [PART'ir^SEc. 3©]
10. The documents or copies thereof specified below (the translation jn English of the document;., where nccessaiy is annexed) be forwarded to the High Court with the statement of the case.
Signature of the Signature of the authorised representative. applicant ]f any.
VERIFICATION
I, •••• • • ——————the applicant do hereby dcclurc that what is stilted above is true to the best of my lnfoima- tion and belief.
Verified today, the • day ot 19 .
Signature oE the Signatuic of 1he authorised iepreseni;*ii\e, applicant if any.
NOTES;
1. The application and form oi \ciification shall be signed by the applicant in accoidance v"nh the provisions of rule 213 of the Central Excise Rule-., 1944.
2. The application shjll bo filed in triplicate.
3. The fee of Rs. 200 required to be paid under the provisions of the Act shall be paid through a crossed bank draft drawn in favour of the Assis- tant Registrar of the Bench ol the Tribun.il on a branch of any nationalised bank located at the place where the Bench is situated and the demand draft shall be attached to the form of reference application.
FORM NO. LA.-7
I See rule 218(2)]
FORM OF MEMORANDUM OF CROSS OBJECTION '10 THE APPELLATE TRIBUNAL IN THE MATTER OF RFFFRENCF TO TIfF HIGH COURT UNDER SECTION :SO(2)
In the Ciisloms, Excise & Gold (Control) Appellate Tribunal
Cross Reference Application No. __ ol 1 9 —.
Reference Application No, — -—— ot 19——.
— • Applicant
Vs.
• Respondent
1. State/Union territory and the
Collectorate from which the memorandum of cross-objections is filed.
2. Date of receipt of notice ol"
application filed with the Appellate Tribunal by the respondent.
3. Address to which notices may
be sent to the respondent.
4. Address Jo which notices may be
sent to the applicant.
5. r[ he facts which arc admitted and/or lotind
by the Appellate Tribunal and vvhich aie necessary for drawing up a statement of the case, are stated in the enclosure for ready reference.
6. The following questions of law wise out of the order of the Appellate Tribunal.
ID (2) (3)
etc.
7. The respondent, thereto) c, requires under
•nib-section (1) of section 35G of the Ccntial Excises and Salt Act, 1944 that a statement of the case be drawn up and the questions of law referred to in paragiaph 6 above be referred to the High Couit.
8. 'I hat the documents or copies the reel as specified below (the translation in Fnglish of the document where nccessaiy, is annexed) be forwarded to the High Court with the statement of the case.
Signature of the authorised Signature of the representative, if any.
lespondent.
VERIFICATION
I. — the icapondent, do hcieliy declatc that what is stated above is true to the best of my informa- tion nnd belief.
Verified today, the— — d ay of _ — l y_ .
Signature of the authorised Signature of the lepiesentativcs, if any.
respondent.
NO'lES:
1. 'Ihe form ol Memorandum ol ctoss objections and the form of verification shall be signed in accoid- ance with the provisions of rule 213 of the Central Excise Rules, 1944.
2, I he memorandum of cioss objections shall be filed
in triplicate.
(Notification No. 214/82 C\l F. No. 208/25/82-CX.G]
C, MAHESH. Under Secy,
I'RINIH) HY r HE MANAGER, GOYT. OF INDIA PRESS, RING ROAD, NEW DELHI-110064
AND I'UBtlSIUiD BY THE CONTRi )LT LR OF PUBI1CA1 ToNS, DLLPIl-1 1 0 0 5 4, 1 9 82