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Indirect Tax Laws

Notes (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
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:
Provided that where an order of stay is made in any proceeding relating to an appeal filed under
sub-section (1) of section 35B, the Appellate Tribunal shall dispose of the appeal within a period
of one hundred and eighty days from the date of such order:
Provided further that if such appeal is not disposed of within the period specified in the first
proviso, the stay order shall, on the expiry of that period, stand vacated.
(3) The Appellate Tribunal shall send a copy of every order passed under this section to the
Commissioner of Central Excise and the other party to the appeal.
(4) Save as provided in section 35G or section 35L, orders passed by the Appellate Tribunal on
appeal shall be final.

Self Assessment

Fill in the blanks:

1. Any person aggrieved by any decision or order passed under this Act by a
.................................... Excise Officer, lower in rank than a Commissioner of Central Excise.
2. Every ....................................... under this section shall be in the prescribed form and shall be
verified in the prescribed manner.
3. The ....................................... of Chief Commissioners of Central Excise may, of its own
motion, call for and examine the record of any proceeding in which a Commissioner of
Central Excise.

4. The ....................................... Government may, of its own motion, annul or modify any
order referred to in sub-section (1).

4.5 SECTION 35D. Procedure of Appellate Tribunal

(1) The provisions of sub-sections (1), (2), (5) and (6) of section 129C of the Customs Act, 1962 (52
of 1962), shall apply to the Appellate Tribunal in the discharge of its functions under this Act as
they apply to it in the discharge of its functions under the Customs Act, 1962.
(2) Omitted.
(3) The President or any other member of the Appellate Tribunal authorised in this behalf by the
President may, sitting singly, dispose of any case which has been allotted to the Bench of which
he is a member where —
(a) in any disputed case, other than a case where the determination of any question having a
relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue
or is one of the points in issue, the difference in duty involved or the duty involved; or
(b) the amount of fine or penalty involved, does not exceed ten lakh rupees.

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