No.

of cases examined

No. of cases where he 'Committee of Commissioners' or 'Committee of Chief Commissioners' has achieved the desired jurisdictional Chief Commissioner recommended acceptance No. of cases where second Chicf, Commissioner No. of agreed to cases examined accept the order No. of cases where second Chief Commissioner No. of cases did not agree to accept the order

ation:

against the Dept.

where decision by the Board Final jurisdictional Chief Commissioner recommended review and appeal No. of cases where second Chief Commissioner Order agreed accepted to otal of column 3- and 4 should be equal to Column 2. Further total of column 5 and 6 should be equ review and appeal Appeal filed mittee of Chief Commissioners: Where an order is against the Dept. No. of cases where second Chief 1 Commissioner did not agree to review and appeal 2 3 Final decision by the Board 4 5 6

Order accepted n' 3 and 4 should be equal to Column 2. Further total of column 5 and 6 should be equal to Colunm 4

Appeal filed mber of cases reviewed by the Committee of Chief Commissioners during 2011-12 which were in favo

sioners - Where an order 2 against the Dept. is 3

1 I Study group for drafting Common Code of ST&CE- June 1,2012

No. of cases examined

No. of cases where jurisdictional Commissioner recommended acceptance

where second Commissioner agreed to accept the order Questionnaire on appellate No. of .. cases No of cases examined where second Commissioner did not agree to accept the order. Final decision by the Chief Commissioner

syste,

No. of cases where . jurisdictional Commissioner recommended review and appeal Total of column 3 and 4 should be equal to Column 2. Further total of column 5 and 6 should be equ No. of cases where second Commissioner agreed to ()Committee of Commissioners - Where an order is against the Dept. review and 1 appeal 2 _ No.3 of cases 4 where second Commissioner did not agree to review and appeal. 5 6 Final decision by the Chief Commissioner

uffin 3 and 4 should be equal to Column 2. Further total of column 5 and 6 should be equal to Colum

Number of cases reviewed by the Committee of Commissioners during 2011- 12 which were in favou 2 3 4 5

OSITS:

6 owing information for the year 2011-12:-

y appeals werefiled by the assessee before Commissioner (Appeals)?

ut of the above, pre-deposit was ordered?

ut of (a) above, stay application was decided along with the

y appeals were filed by the assessee before CESTAT?

ut of (d) above, pre-deposit was ordered?

ut of (d) above, stay application was decided along with the

Study group for drafting Common Code of ST&CE- June 1,2012

Questionnaire on appellate system

,40

4.

.Whether the requirement of pre-deposit has served any useful purpose? Give reasons.

5.

.Which is the preferred scheme of pre-deposit among the following:a. .Pre-deposit of entire duty before filing appeal. b. .Pre-deposit of fixed percentage of total amount involved in the case specified law, before filing appeal. a. .No pre-deposit at all. d. .Deposit as per the order of the appellate authority.

31

Study group for drafting Common Code of ST&CE- June 1,2012

states: "To address issues relating to input tax credits (ITC) with a view to simpli

eving its main objective of mitigating cascading and thus reducing industrial

QUESTIONNAIRE

more than one)

ntioned in the introduction)

Study Group for drafting Common Code of ST & CE -June, 1, 2012

e, CENVAT Credit may either not be allowed at all or allowed with restrictions or p

d increase in litigation in the field of `CENVAT Credit'? (Put in descending order oblem of interpretation nt and interpretation by Courts and Tribunal; scading of duties & taxes, but excluded from the purview of CENVAT Scheme; ing it difficult to comply; pted by field formations; es;

t the penal provisions currently in place, concerning CENVAT Credit, are: -

icient i

nadequate

uggestions n this regard, please elaborate the same.

at the CENVAT Credit System is a useful tool in preventing evasion of duties and

31
Study Group for drafting Common Code of ST & CE -June, 1, 2012