Please guide me regarding following matters in filing CESTAT Appeal:
1. What is documents are Required to submitted along with ST-5?
2. What is the paper book and when it is to be submitted?
3. What are the contents of paper book, whether it contains the ST-5, Statement of Facts, Grounds of Appeal and supporting Documents or anything else is required?
4. Please specify the procedure for filing CESTAT Appeal
12 March 2016
Appeal to the CESTAT has to be filed within 3 months of the service of the disputed order. ST - 5 to be filed in quadriplicate with copies of the order appealed against. At least one of the copies must be a certified copy. The time taken by the Department to issue the certified copy is excluded in computing the time of three months. The necessary fees should have been paid. 10% of the disputed demand should be paid as pre-deposit and challan enclosed in the paper book. Now there is no need to file a separate stay petition.
ST - 5 should be accompanied by certified copy of the order appealed against, the grounds of appeal and statement of fact. The paper book is a comprehensive document. It includes all evidence including copies of case laws cited which is proposed to be relied on. Copies of adjudication Orders, the written submissions made before the adjudicating officer and Commissioner Appeals, if the appeal is second appeal, generally all the relevant material that can assist the Tribunal to come to a conclusion as to the veracity of facts. The CESTAT is the final fact finding authority and hence they should be supplied with all materials to come to a favourable conclusion. The general documents, I have enumerated, the detail documents would vary depending on the facts and circumstances of the case.
The paper book should either be filed alongwith ST - 5 or shortly thereafter to enable the department to file the cross-objections if any.
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