This Customs, Excise and Service Tax Appellate Tribunal (CESTAT) notification, effective from November 15, 2025, mandates the online filing of all new and pending appeals and applications. New Memorandums of appeal/application by assessee-taxpayers, as well as Applications/Memorandum of Cross Objection by the Respondent, must be filed online in PDF format signed by the Appellant through the portal at https://efiling.cestat.gov.in. Appellants must register on the portal to access a dashboard displaying the status of their filings. The notification also requires that all pending appeals filed previously be uploaded onto the portal as part of an e-filing drive. Users must register using the email ID already provided to CESTAT; if no email is on record, they must contact the respective registry to update their details. Users are required to select each old appeal and upload all associated documents, as only uploaded documents will be available for hearing. Uploading of old appeals must be completed no later than one week before the final hearing date. Appeals filed online and complete in all respects will be deemed presented on the date the diary number is generated for limitation purposes. Applicable fees must be paid through the online or offline BharatKosh payment gateway. Physical filing of appeals will cease entirely from December 31, 2025, though other procedures, including the period of limitation, will continue to be governed by the CESTAT (Procedure) Rules 1982.
F. No. 01(05)/Circular/CESTAT/2025
Customs, Excise and Service Tax Appellate Tribunal
West Block No. 2, R. K. Puram, New Delhi-110066
Date: 01.10.2025
Notification
A Memorandum of appeal/application filed before the Customs, Excise and Service Tax Appellate Tribunal by the assessee-taxpayers shall be in prescribed form and the same shall be filed online in PDF format signed by the Appellant. An appeal may be filed online by login to https://efiling.cestat.gov.in. Each Appellant may register themselves with the e-filing portal for the purpose of filing appeal/application. Each registered Appellant will be provided with a dashboard containing the details and status of the appeals filed by him. Applications/Memorandum of Cross Objection by the Respondent, if any, should also be filed online.
All pending appeals earlier filed by assesses/ tax payers either by themselves or through consultants/advocates should also be uploaded on the portal as part of e-filing drive. The user will have to first register himself using the e-mail id already provided to log into the e-filing portal where the list of appeals earlier filed will be visible on the sub menu “Document filing”. If e-mail id is not given earlier, the user may contact the respective registry with request to add e-mail id, mobile number and other details in the data base. The user is required to select each appeal in the list and go to “select document type” for the purpose of uploading all the documents including appeal memo. No document as earlier filed should be left out. The documents as selected and uploaded will alone be available at the time of hearing of the appeal/applications. However, the user may upload any new document which was not earlier filed or omitted to upload with the leave of the respective bench on a proper application being filed in this behalf. Uploading of all old appeals may be completed at the earliest, but not later than one week before the date of final hearing of appeal or hearing of an application filed therein.
Appeals filed online and complete in all respects will be deemed to have been presented on the date of generation of diary number for the purpose of limitation. Payment of applicable fee will be either through online mode or offline. All payments will be accepted through bharatkosh payment gateway.
Detailed guidelines for e-filing is available on the portal. Other procedures relating to filing of appeal, including period of limitation, will continue to be governed by the provisions of CESTAT (Procedure) Rules 1982.
This Notification will come into effect from November 15, 2025. Physical filing of appeal will be discontinued from 31.12.2025.
By Order,
(Bineesh Kumar K. S.)
Registrar
Copy to:
1. SPS to Hon’ble President, Principal Bench, CESTAT, New Delhi.
2. Members, CESTAT, New Delhi and all Regional Benches.
3. Revenue Secretary, Dept. of Revenue, Ministry of Finance, North Block, New Delhi-110001.
4. Deputy/Assistant Registrars, CESTAT, New Delhi and all Regional Benches. (with request to keep the systems and CIS backend ready for scrutiny, receipt etc of appeals/applications).
5. Accounts officer, CESTAT, New Delhi.
6. Bar Association, CESTAT, Delhi/Mumbai/Kolkata/Chennai/Bengaluru/Ahmedabad/Allahabad/ Chandigarh/Hyderabad. (with request to do the trial run through the link e-commcourtgovinicestat efile/ during October 2025. The contact number of computer section during working hours is 011-20863312)
7. Chairman, CBIC, North Block, New Delhi.
8. Chief Commissioner (AR), CESTAT, Delhi/Commissioner (AR) Mumbai/Kolkata/Chennai Bengaluru/Ahmedabad/Allahabad/ Chandigarh/Hyderabad.
9. Chief Commissioners and Commissioners, Customs, Central Excise and Service Tax, All India.
10. Notice Board/Webs’ /Office Copy.
