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, namely:-
title, extent and commencement.
. (1) These rules may be called the Central Excise (Appeals)
(2) They extend to the whole of India.
(3) They shall come into force on and from the 1st day of
In these rules, unless the context otherwise requires,-
'Act' means the Central Excise Act, 1944 (1 of 1944);
'Form' means a form appended to these rules;
and expressions used in these rules and not defined but
defined in the Act shall have the meanings respectively
assigned to them in the Act.
. Form of appeal, etc., to the Appellate Tribunal.
of application to the Appellate Tribunal.
An appeal under sub-section (1) of section 35B of the
Act to the
Appellate Tribunal shall be made in Form No. E.A.-3.
A memorandum of cross-objections to the Appellate Tribunal
under subsection (4) of section 35B of the Act shall be
made in Form No. E.A.-4.
Where an appeal under sub-section (1) of section 35B of
the Act or a memorandum of cross-objections under sub-section
(4) of that section is made by any person other than the
Commissioner of Central Excise, the grounds of appeal,
the grounds of cross-objection and the forms of verification
as contained in Form Nos. E.A.-3 and E.A.-4, as the case
may be, respectively shall be signed by the person specified
in sub-rule (2) of
form of appeal in Form No. E.A.-3 and the form of memorandum
of cross-objections in Form No. E.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).
. (1) An application under sub-section (1) of section 35E
of the Act to the
Appellate Tribunal shall be made in Form No. E.A.-5.
(2) The form of application in Form No. E.A.-5 shall be filed
in quadruplicate and shall be accompanied by an equal number
of copies of the decision or order passed by the Commissioner
of Central Excise (one of which at least shall be a certified
copy) and a copy of the order passed by the Board directing
such Commissioner to apply, to the Appellate Tribunal.
for authorized representatives.
For the purposes of clause (c) of sub-section (2) of section
35Q of the Act, an authorized representative shall include
a person who has acquired any of the following qualifications
a Chartered Accountant within the meaning of the Chartered
Accountants Act, 1949 (38 of 1949); or
Cost Accountant within the meaning of the Cost and Works
Accountants Act, 1959 (23 of 1959); or
Company Secretary within the meaning of the Company Secretaries
Act, 1980 (56 of 1980) who has obtained a certificate
of practice under section 6 of that Act; or
postgraduate or an Honours degree holder in Commerce or
a postgraduate degree or diploma holder in Business Administration
from any recognized university; or
person formerly employed in the Department of Customs
and Central Excise or Narcotics and has retired or resigned
from such employment after having rendered service in
any capacity in one or more of the said departments for
not less than ten years in the aggregate.