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Section 35: Appeals to Commissioner (Appeals).

The Central Excise Act, 1944Central Act · Act 1 of 1944

[35. Appeals to [Commissioner (Appeals).--(1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a [Principal Commissioner of Central Excise or Commissioner of Central Excise], may appeal to the [Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) [hereafter in this Chapter referred to as the [Commissioner (Appeals)]] [within sixty days] from the date of the communication to him of such decision or order:

[Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days].

[(1A) The Commissioner (Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:

Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]

(2) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner.]]

Where this provision sits

ActThe Central Excise Act, 1944
Section35
Marginal noteAppeals to Commissioner (Appeals).
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it7

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 44 of 1980. . Subs. by Act 44 of 1980, s. 50 and Schedule V, Pt. II-2, for sections 35, 35A and 36 (w.e.f. 11-10-1982).
  • substituted, Act 22 of 1995. . Substituted by Act 22 of 1995, s. 70, for "Collector (Appeals)" (w.e.f. 26-5-1995).
  • substituted, Act 25 of 2014. . Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".
  • substituted, Act 14 of 2001. . Subs. by Act 14 of 2001, s. 127, for "with three months" (w.e.f. 11-5-2001).
  • substituted. . Subs. by ibid., s. 127, for proviso (w.e.f. 11-5-2001).
  • inserted, Act 23 of 2004. . Ins. by Act 23 of 2004, s. 82 (w.e.f. 10-9-2004).

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