ORDER AND APPEAL

Modification of Assessment Order

Rectification of mistake in the assessment order which is apparent from the record, can be done by the Central Excise Officer, either suo motu or when brought to his notice by the assessee or Commissioner or Commissioner (Appeals).

It can be rectified / amended within 2 years from the date of the order sought to be rectified was passed by the Central Excise Officer.

(Section 74, Finance Act, 2004)

Revision of Order-in-Original

Revision of order-in-original can be done by the Commissioner of Central Excise suo motu within 2 years from the date of the order.

(Section 84, Finance Act, 2004)

Time Limit for appeal before Commissioner (Appeals)

Appeal to the Commissioner (Appeal) against any decision or order of adjudicating authority subordinate to Commissioner.

Appeal is to be filed within 3 months of the receipt of the order sought to be appealed against in Form ST-4

(Section 85(1), Finance Act 1994; Rule 8, Service Tax Rules, 1994.)

Time limit for passing of order by Commissioner (Appeals)

There is no time limit prescribed for Passing of Appellate Order by the Commissioner (Appeal) in respect to an appeal filed by the assessee under Section 85(1)

(Section 85(4), Finance Act 1994.)

Time Limit for an appeal before Appellate Tribunal

Appeal by the assessee to the Appellate Tribunal (CESTAT) against the order of Commissioner under Section 73, 83A or 84; and against the order of Commissioner (Appeals) under Section 85 can be filed within 3 months of the receipt of the order sought to be appealed against in Form No. ST-5
(Section 86(1), Finance Act 1994; Rule 9, Service Tax Rules, 1994.)

Appeal by Committee of Commissioners, before Appellate Tribunal

Appeal by the Committee of Commissioner can be filed on the direction of Board to the Appellate Tribunal (CESTAT) against the order of Commissioner under Section 73, 83A or 84; within 3 months of the receipt of the order sought to be appealed against in Form no. ST-7
(Section 86(2), Finance Act 1994; Rule 9, Service Tax Rules, 1994.)

The Committee of Commissioners may, if it objects to any order passed by the Commissioner (Appeals) under section 85, direct any Central Excise Officer to appeal on his behalf to the Appellate Tribunal against the order within 3 months of the receipt of the order sought to be appealed against in Form No. 7
(Section 86(2A), Finance Act 1994; Rule 9, Service Tax Rules, 1994.)

Filing Memorandum of Cross Objections

Memorandum of Cross Objections can be filed by the other party who has not filed the appeal, within 45 days from the date of receipt of the notice from the Appellate Tribunal, in Form no. ST-6
(Section 86(4), Finance Act 1994; Rule 9, Service Tax Rules, 1994.)

Time limit for passing of order by Appellate Tribunal

There is no time limit prescribed for Passing of Appellate Order by the Appellate Tribunal (CESTAT) in respect to an appeal filed under Section 86.

(Section 86, Finance Act 1994.)