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Section 35A: Procedure in appeal.

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

[35A. Procedure in appeal.--(1) The [Commissioner (Appeals)] shall give an opportunity to the appellant to be heard, if he so desires.

(2) The [Commissioner (Appeals)] may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if the [Commissioner (Appeals)] is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.

(3) [The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against:]

Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:

Provided further that where the [Commissioner (Appeals)] is of opinion that any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, no order requiring the appellant to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in Section 11A to show cause against the proposed order.

(4) The order of the [Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.

[(4A) The Commissioner (Appeals) shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.]

(5) On the disposal of the appeal, the [Commissioner (Appeals)] shall communicate the order passed by him to the appellant, the adjudicating authority [, the [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise]] and the [Principal Commissioner of Central Excise or Commissioner of Central Excise].

Where this provision sits

ActThe Central Excise Act, 1944
Section35A
Marginal noteProcedure in appeal.
JurisdictionCentral
StatusIn force as published by the source

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, Section 70, for "Collector (Appeals)" (w.e.f. 26-5-1995).
  • substituted, Act 14 of 2001. . Subs. by Act 14 of 2001, s. 128(a), for certain words (w.e.f. 11-5-2001).
  • inserted. . Ins. by ibid., s. 128(b) (w.e.f. 11-5-2001).
  • inserted, Act 18 of 2005. . Ins. by Act 18 of 2005, s. 78.
  • substituted, Act 25 of 2014. . Subs. by Act 25 of 2014, s. 95, for "Chief Commissioner of Central Excise".
  • substituted. . Subs. by ibid., s. 95, for "Commissioner of Central Excise".

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