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Last Updated : Wednesday 4th May, 2011 - 12:46pm

Central Excise and Service Tax Audit norms to be followed by the Audit Commissionerates Continue reading | Petroleum Minister has defended the increase in excise duty Continue reading | Minimum Export Price (MEP) on export of Potato has been removed. Continue reading | CBEC notifies New Customs Exchange rates with effect from 20th February, 2015 Continue reading | Anti dumping Duty on Acetone originating in, or exported from, Korea ROK imposed for five years Continue reading | Guidelines on Import of Gold by Nominated Banks / Agencies Continue reading | Multiple IECs against a single PAN, if not surrendered before 31.3.2015, will be deactivated. Continue reading | Revision in Appendix 37 A of Handbook of Procedure – Volume I. Continue reading |  Exempt part of customs duty on import of Urea under Urea Off-Take Agreement between the Government of India and Oman-India Fertilizer Company S.A.O.C. Continue reading | The application fee for online IEC is corrected to read as Rs 250/-. Continue reading |



72. Fees in certain cases

(1) Subject to other provisions of this Act, the fee payable on a memorandum of appeal or other applications under this Act filed or moved shall be as follows: 





On a memorandum of appeal under section 55.

Two percent of the amount of tax, fee or penalty in dispute, subject to a minimum of one hundred rupees and a maximum of one thousand rupees.


On a memorandum of appeal under section 57.

Seven and a half per cent of the amount of tax, fee or penalty in dispute, subject to a minimum of five hundred rupees and maximum of two thousand one hundred rupees.


On an application under section- 59

one hundred rupees.


On any other application-




When addressed to the Commissioner or the Revising Authority or the Tribunal or the Settlement Commission

Twenty rupees



When addressed to any other officer or authority.

Ten rupees.

(2) The fee referred to in this section and in any other provision of this Act shall be payable in the manner prescribed, and proof of deposit of the same shall be attached to the memorandum or application, as the case may be:

Provided that where the amount of fee payable does not exceed one hundred rupees, the same may be paid in court fee stamps.

(3) No fee shall be payable in respect of:-

(a) an application or a memorandum of appeal presented by the Commissioner or any other officer or authority appointed under this Act or the rules made thereunder.

(b) an application in which only information is sought and in which no specific relief is prayed for ; and

(c) an application under section 59, seeking a decision only as to the rate of tax applicable or the point at which the tax is payable.

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