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Unit 4: Various Authorities under Excise Law

or any penalty levied under this Act, the person desirous of appealing against such decision or Notes
order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or
the penalty levied:
Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal
is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship
to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal, may
dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to
safeguard the interests of revenue:
Provided further that where an application is filed before the Commissioner (Appeals) for
dispensing with the deposit of duty demanded or penalty levied under the first proviso, the
Commissioner (Appeals) shall, where it is possible to do so, decide such application within
thirty days from the date of its filing.
Explanation. — For the purposes of this section ‘‘duty demanded’’ shall include, —
(i) amount determined under section 11D;
(ii) amount of erroneous Cenvat credit taken;

(iii) amount payable under rule 57CC of Central Excise Rules, 1944;
(iv) amount payable under rule 6 of Cenvat Credit Rules, 2001 or Cenvat Credit Rules, 2002 or
Cenvat Credit Rules, 2004;

(v) interest payable under the provisions of this Act or the rules made thereunder.

4.9 SECTION 35FF. Interest on delayed refund of amount deposited
under the provision to Section 35F

Where an amount deposited by the appellant in pursuance of an order passed by the
Commissioner (Appeals) or the Appellate Tribunal (hereinafter referred to as the appellate
authority), under the first proviso to section 35F, is required to be refunded consequent upon the
order of the appellate authority and such amount is not refunded within three months from the
date of communication of such order to the adjudicating authority, unless the operation of the
order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to
the appellant interest at the rate specified in section 11BB after the expiry of three months from
the date of communication of the order of the appellate authority, till the date of refund of such
amount.

4.10 SECTION 35G. Appeal to High Court

(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate
Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to
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), if the High Court is satisfied that the case involves a
substantial question of law.
(2) The Commissioner of Central Excise or the other party aggrieved by any order passed by the
Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section
shall be -
(a) filed within one hundred and eighty days from the date on which the order appealed against
is received by the Commissioner of Central Excise or the other party;
(b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party;

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