Page 57 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes Objectives

After studying this unit, you should be able to:
 Know about authorities under excise law

 Understand appeals to the Appellate Tribunal
 Know about Revision by Central Government

Introduction

The Central Excise Duty is charged under the Central Excise Act, 1944. The rates of duty, whether
on value (ad valorem) or specific, are prescribed under schedule I and schedule II of the Central
Excise Tariff Act, 1985.
Central Excise duty is an Indirect Tax levied on goods manufactured in India. Excisable goods
have been defined as those, that have been specified in the Central Excise Tariff Act as being
subjected to the duty of excise. The word ‘Goods’ has not been defined in the Act. Therefore
excisable goods meaning is borrowed from the Constitution and from the Sale of Goods Act and
understood as per the decision of the Apex Court. Under excise it is understood to be items that
are movable, i.e. capable of being moved and marketable, i.e. capable of being sold.

4.1 Authorities under Excise Law

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 Commissioner of Central Excise,
may appeal to the 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.

4.2 SECTION 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.

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