MANU/EXCR/0008/2014

Ministry : Ministry of Finance

Department/Board : CBEC Excise

Circular No. : 984/08/2014-CX

Date : 16.09.2014

Notification/ Circulars Referred : Notification Nos 24/2014-CE(NT) MANU/EXNT/0029/2014;70/2014-Cus(NT), both dated 12.08.2014 MANU/CUSN/0173/2014

Citing Reference:
Notification Nos 24/2014-CE(NT) MANU/EXNT/0029/2014  Referred

70/2014-Cus(NT), both dated 12.08.2014 MANU/CUSN/0173/2014  Referred

To,

1. All Chief Commissioners, Central Excise and Service Tax/ Customs.
2. All Commissioners of Central Excise, Service Tax/ Customs.
3. Chief Commissioner (AR), CESTAT, New Delhi.
5. All Commissioners of Central Excise, Service Tax and Customs
6. All Commissioners (AR), New Delhi, Mumbai, Chennai, Kolkata, Bangalore & Ahmadabad
7. Webmaster

Amendments to the Appeal provisions in Customs, Central Excise and Service Tax made by Finance Act, 2014-Issue of clarifications.

The Finance Act (No.2), 2014 has been enacted on 06.08.2014. Section 35F of the Central Excise Act, 1944 and Section 129E of the Customs Act, 1962 have been substituted with new sections to prescribe mandatory pre-deposit as a percentage of the duty demanded where duty demanded is in dispute or where duty demanded and penalty levied are in dispute. Where penalty alone is in dispute, the pre-deposit shall be calculated on the penalty imposed.

1.2 The amended provisions apply to appeals filed after 6th August, 2014. Sections 35F of the Central Excise Act, 1944 and Section 129E of the Customs Act, 1962 contain specific saving clause to state that all pending appeals/stay applications filed till the enactment of the Finance Bill shall be governed by the erstwhile provisions.

1.3 Section 35FF of the Central Excise Act, 1944 and Section 129EE of the Customs Act, 1962 have also been substituted to provide for payment of refund along with interest at the prescribed rate on the amount pre-deposited from the date of such payment till the date of refund. In exercise of the powers conferred under the new Section 35FF of the Central Excise Act, 1944 and Section 129EE of the Customs Act, Notification Nos 24/2014-CE(NT) and 70/2014-Cus(NT), both dated 12.08.2014 have been issued specifying si........