Tribunals

Appeal to CESTAT under Section 35B, 86 or 129A

This is a statutory appeal preferred before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to challenge an order passed by a Commissioner, Principal Commissioner, or Commissioner (Appeals). It seeks to set aside or modify findings related to duty, tax, interest, or penalty demands.

The filing is governed by different statutes depending on the subject matter. The appeal is submitted in Form EA-3 for central excise matters, Form ST-5 for service tax matters, or Form CA-3 for customs matters.

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Governing law
Central Excise Act 1944 s.35B + CEAT Rules 1982 (Form EA-3, central excise) / Finance Act 1994 s.86 (Form ST-5, service tax) / Customs Act 1962 s.129A (Form CA-3, customs)
Sections
s. Section 35B, Central Excise Act 1944s. Section 86, Finance Act 1994s. Section 129A, Customs Act 1962s. Section 35F, Central Excise Act 1944s. Section 129E, Customs Act 1962
Filed before
Customs, Excise and Service Tax Appellate Tribunal (CESTAT)

When this is the right filing

  • When an assessee or the Department is aggrieved by an Order-in-Original passed by a Commissioner or Principal Commissioner of Central Excise, Customs, or Service Tax.
  • When challenging an Order-in-Appeal passed by a Commissioner (Appeals) that upholds or modifies a lower adjudication order.
  • When the dispute involves a question of law or fact arising from the classification, valuation, or rate of duty/tax, or the imposition of interest or penalty.
  • Do not use this form if the order is passed by an adjudicating authority below the rank of Commissioner (Appeals); that order must first be challenged before the Commissioner (Appeals) before reaching CESTAT.

What the court looks for

  • Clear identification of the impugned order, its date of communication, and the authority that passed it.
  • A precise statement of facts and the grounds of appeal that demonstrate how the order is erroneous in law or fact.
  • Proof of mandatory pre-deposit of 7.5% or 10% of the disputed duty, tax, interest, or penalty, or an application for waiver.
  • A verification clause confirming that the facts stated are true to the appellant's knowledge and belief.

The structure the court expects

The components of the filed format, in the order they appear. LexPilot fills every one of them from your facts and papers.

  1. 1Heading
  2. 2Particulars of the appeal
  3. 3Statement of facts
  4. 4Grounds of appeal
  5. 5Relief(s) sought
  6. 6Verification
How it opens
a. set aside the impugned order dated [impugned date]; b. set aside the demand of duty/tax, interest, and penalty thereunder; c. consequential relief as may be deemed fit.

Bracketed items are filled from your case.

Frequently asked questions

What is the mandatory pre-deposit requirement for filing this appeal?

The appellant must deposit 7.5% of the disputed duty, tax, interest, or penalty for a first appeal, or 10% for a second appeal. This requirement is mandatory under Section 35F of the Central Excise Act 1944 and Section 129E of the Customs Act 1962, unless waived by the Tribunal.

Which form should I use for a service tax appeal?

For a service tax appeal, you must use Form ST-5. This form is prescribed under Section 86 of the Finance Act 1994 for appeals filed against orders of the Commissioner or Commissioner (Appeals) in service tax matters.

Can the limitation period for filing be extended?

The appeal must be filed within 3 months from the date of communication of the impugned order. The Tribunal has the power to condone a delay in filing if the appellant demonstrates sufficient cause for not filing within the prescribed period.

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