Notification No 06/2013-Central Excise (N.T.),
Dated: April 10, 2013
G.S.R. (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise (Appeal) Rules, 2001, namely :—
1. Short title and commencement. –
(1) These rules may be called the Central Excise (Appeals) (Amendment) Rules, 2013.
(2) They shall come into force on and from the 1st day of June, 2013.
2. In the Central Excise (Appeals) Rules, 2001 (herein after referred to as the said rules), for rule 7, the following rule shall be substituted, namely:-
“7. Form of appeal or application to the Appellate Tribunal. – (1) An appeal under sub-section (2) of section 35B or an application under sub-section (4) of section 35E of the Act to the Appellate Tribunal shall be made in Form No. E.A. – 5.
(2) The appeal or application, as the case may be in Form No. E.A. -5 shall be filed in quadruplicate accompanied by an equal number of copies of the decision or order (one of which at least shall be a certified copy) passed by:-
a) the Appellate Commissioner of Central Excise under section 35 of the Act, as it stood immediately before the appointed day, or by the Commissioner (Appeals) under section 35A of the Act and a copy of the order passed by the Committee of Commissioners of Central Excise under sub-section (2) of Section 35B of the Act.
b) the Commissioner of Central Excise and a copy of the order passed by the Committee of Chief Commissioners of Central Excise under sub-section (1) of section 35E of the Act. ”.
3. For Form No. E.A.-3, E.A.-4 and E.A.-5 appended to the said rules, the following Forms shall respectively be substituted, namely:-