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Section 35C: Orders of Appellate Tribunal.

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

[35-C. Orders of Appellate Tribunal.--(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.

[(1A) The Appellate Tribunal 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) The Appellate Tribunal may, at any time within [six months] from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the [Principal Commissioner of Central Excise or Commissioner of Central Excise] or the other party to the appeal:

Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.

[(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed:

[* * *]

(3) The Appellate Tribunal shall send a copy of every order passed under this section to the [Principal Commissioner of Central Excise or Commissioner of Central Excise] and the other party to the appeal.

(4) [Save as provided in the National Tax Tribunal Act, 2005] orders passed by the Appellate Tribunal on appeal shall be final.

Where this provision sits

ActThe Central Excise Act, 1944
Section35C
Marginal noteOrders of Appellate Tribunal.
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).
  • inserted, Act 23 of 2004. . Ins. by Act 23 of 2004, s. 84.
  • substituted, Act 20 of 2002. . Subs. by Act 20 of 2002, s. 140(i), for "four years".
  • substituted, Act 25 of 2014. . Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise". 5. . Ins. by ibid, s. 140(ii).
  • omitted, Act 25 of 2014. . First, Second & Third Proviso omitted by Act 25 of 2014, s. 103.
  • substituted, Act 49 of 2005. . Subs. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-5), for "Save as provided in section 35G or section 35L" (w.e.f. 28-12-2005).

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