Defective Filing of Appeal Before Commissioner Appeals

The Customs, Excise and Service Tax Appellate Tribunal delivered an important procedural ruling emphasizing the mandatory nature of properly drafted pleadings in statutory appeals filed under the Finance Act, 1994. 

The Tribunal held that failure to file a “Statement of Facts” and “Grounds of Appeal” along with Form ST-4 before the Commissioner (Appeals) constituted a serious procedural defect that impaired meaningful adjudication of the appeal. 

At the same time, the Tribunal balanced procedural compliance with principles of natural justice and remanded the matter back to the Commissioner (Appeals), granting the assessee an opportunity to cure the defects and substantiate its claim for exemption relating to services allegedly rendered to SEZ units under Notification No. 12/2013-ST.