FORM HSNS APL-02 — Appeal to Appellate Tribunal

FORM HSNS APL-02, along with the relevant documents, including a memorandum of cross- objections and the decision or order appealed against. (2) An acknowledgement, indicating appeal number, shall be issued to the appellant immediately and the date of issue of the acknowledgement shall be considered as the date of filing of the appeal: Provided that where the self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of the appeal, the date of submission of such copy shall be considered as the date of filing of the appeal. Explanation. - For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. 28. Production of additional evidence before appellate authority or Appellate Tribunal.- (1) The appellant shall not be allowed to produce before the appellate authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the appellate authority, except in the following circumstances, namely: - [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 41 (a) where the adjudicating authority or, as the case may be, the appellate authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the appellate authority; or (c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the appellate authority any evidence which is relevant to any ground of appeal; or (d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. (2) No evidence shall be admitted under sub-rule (1) unless the appellate authority or the Appellate Tribunal records in writing the reasons for its admission. (3) The appellate authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity- (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub- rule (1). (4) Nothing contained in this rule shall affect the power of the appellate authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. 29. Withdrawal of appeal filed before Appellate Tribunal: - The appellant may, at any time before the issuance of the order under sub-section (2) of section 30 of the Act, in respect of any appeal filed, file an application for withdrawal of the said appeal: Provided that where the acknowledgment has been issued, the withdrawal of the said appeal would be subject to the approval of the Appellate Tribunal and such application for withdrawal of the appeal shall be decided by the Appellate Tribunal within fifteen days of filing of such application: Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the period specified in sub-section (1) of section 30 of the Act. 30. Authorised representative. - For the purposes of clause (c) of sub-section (2) of section 31 of the Act, no person shall be eligible to appear as an authorised representative unless he— (a) is a Chartered Accountant holding a valid certificate of practice; or (b) is a Company Secretary holding a valid certificate of practice; or (c) is a Cost Accountant holding a valid certificate of practice; or (d) is a retired officer of the Central Government or any State Government or Union territory who, during his service under the Government, had worked in a post not below the rank of a Group-B Gazetted officer for a period of not less than two years: Provided that such retired officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his superannuation or resignation. 31. Disqualification for misconduct of an authorised representative. - Where an authorised representative is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative. CHAPTER XI MISCELLANEOUS 32. Penalty for contravention.- If it is found that the taxable person owns, operates or is in control of any machine or process for the purpose of manufacture or production of the specified goods without getting registered with the proper officer, then, the cess liability of such taxable person shall be determined on the basis of number of machines found available in the factory or presence of manual process unit, as the case may be, and unless evidence to the contrary is provided to the satisfaction of the proper officer, such machines or manual process unit shall be deemed to have been in operation, from 1st day of February, 2026, or the last two years whichever is later, for the purposes of rule 10 and dealt with accordingly. 33. Installation of Closed-Circuit Television system. - (1) Every registered person engaged in the manufacture of the specified goods shall install a functional Closed-Circuit Television (CCTV) surveillance system covering all areas where the packing machines are installed or the manual process units are located within the factory. (2) All recorded footage shall be preserved for a minimum period of twenty-four months from the date of recording. (3) The registered person shall, on written requisition, furnish the recorded CCTV footage to the proper officer or any officer authorised by him, within forty-eight hours of the receipt of such requisition. 34. Removal of machines.- (1) In case a registered person does not intend to further operate an installed machine, he shall intimate the same to the proper officer, at least three working days in advance from the date so intended, whereupon the same shall be uninstalled by the said proper officer, who shall supervise the removal of the machine from the factory: Provided that in case it is not feasible to remove such a machine from the factory, it shall be sealed by the proper officer in such a manner that it cannot be operated. [F. No. S-25014/2/2025-DS(ST)-DOR(Pt.5)] MUTHURAMAN C, Under Secy. FORM HSNS REG-01 [see rule 4(1)] Application for Registration Part - A (Preliminary details) as per Table below: (PAN to be verified online and OTP before proceeding to Part-B) Table I Sl. Description Input No. (1) (2) (3) 1. Legal Name of the Business (As per PAN) * 2. Goods and Services Tax Identification Number (GSTIN) (if any) (Enter GSTIN of the place where machines are located at Principal Place of Business/ Additional Place of Business) 3. Central Excise Registration Number (if any) 4. Email Address* 5. Mobile Number* 1, 4 & 5*- Mandatory Fields [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 43 Part - B (Business and process details) as per Table below: 1. B USINESS DETAILS Table Sl. Description Input No. (1) (2) (3) 1. Trade Name (if any) 2.  Proprietorship Constitution of Business (Select Appropriate)  Partnership  Private Limited Company  Public Limited Company  LLP  HUF  Others 3. Date of Commencement of [DD/MM/YYYY] Business 4. Date on which liability to register [DD/MM/YYYY] arises 2. A DDRESS OF MANUFACTURING PREMISES (F ACTORY ) AS PER T ABLE BELOW : Table Sl. Description Input No. (1) (2) (3) 1. Address Details Building No./ Flat No. Name of Premises/Building Road/Street/Lane City/District State/Union Territory [Drop Down] PIN Code Boundaries of the premises to be Registered (North/South/East/West) 2. Jurisdiction (Commissionerate/Division/Range) [Drop Down] 3.  Owned Nature of Possession of Premises  Leased  Rented  Consent  Shared 3. C ATEGORIZATION OF TAXABLE ACTIVITY AS PER T ABLE BELOW : Based on section 4 and Schedule II of the HSNS Cess Act, 2025 Table Sl. Description Input No. (1) (2) (3) 1.  Wholly or partly machine- based process (Table 1 of Category of taxable person Schedule II of the Act)  Wholly Manual Process (Table 2 of Schedule II of the Act) 2.  Owner Nature of control over machines/process  Lessee  Operator/Controller  Job Worker 3.  Pan Masala (2106 90 20) Description of specified goods  Other Notified Goods (As per Schedule I) [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 45 4. D ETAILS OF P ROMOTER /P ARTNERS / D IRECTORS AS PER T ABLE BELOW : Table Sl. Description Details No. (1) (2) (3) 1. Personal Details Name of Person Designation (Proprietor/Partner/Director/Karta) Permanent Account Number (PAN) Residential Address Mobile Number & Email Photo Upload 5. D ETAILS OF AUTHORISED SIGNATORY AS PER T ABLE BELOW : Table Sl. Description Details No. (1) (2) (3) 1. Personal Details Name of Person Designation (Proprietor/Partner/Director/Karta) Permanent Account Number (PAN) Residential Address Mobile Number & Email Photo Upload [Upload Button] 6. B ANK ACCOUNT DETAILS AS PER T ABLE BELOW : Table Sl. Description Input No. (1) (2) (3) 1. Bank Account Account Number [Number] Type of account [Current/Savings/CC] IFSC code [Text] Bank name and Branch [Text] V ERIFICATION I __________________________________________ (Name of authorised signatory) hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I undertake to comply with the provisions of the Health Security se National Security Cess Act, 2025 and the rules made thereunder. Place: __________________ Date: __________________ Designation: __________________ List of Documents to be Uploaded (maximum 5 no. of documents each 2 mb(pdf/jpeg)) 1. Proof of Constitution of business: (Partnership Deed, Certificate of Incorporation, etc.) (pdf) 2. Proof of address of premises: (Property Tax Receipt, Electricity Bill, Rent/Lease Agreement) (pdf) 3. Photo of Promoters/Partners/Directors (jpeg) 4. Proof of bank account: (Cancelled cheque or first page of passbook) (pdf) 5. Authorisation letter: For the authorised signatory (pdf)