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Dear Mr. Mehta :
I am attaching a suggested format for filing appeal in FORM ST - 4, Form of Appeal to the Commissioner of Central Excise (Appeals) under Section 85 of the Finance Act, 1994 (32 of 1994).
It also contains draft of a stay application (35F), how to present brief facts of the case, how to present the grounds of Appeal, the relief sought (prayer) and the format of verification.
Please ensure that appeal and the stay application is filed within 60 days (not 2 months) of the reciept of the adjudication order.. If however, there is a delay, an application for condonation of delay, giving reasons should also be simultaneously filed.
Please send me the draft and I will help in improving it, with whatever limited I know, and will also seek help from fellow colleagues to strengthen it.
The maximum penalty imposed in the case of your client is extremely harsh. Rest assured that it will be reduced. Marginally or substantially, will depend on the facts of the case, like the extent of suppression.
Needless to say, confidentiality of the client will be respected and never divulged.
No offers of renumeration please, is my only condition, as I do it to learn.
As this is a general draft, I am marking it to other groups also.
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