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Unit 4: Various Authorities under Excise Law

(3) The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, Notes
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.
(5) 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.
(6) On the disposal of the appeal, the Commissioner (Appeals) shall communicate the order
passed by him to the appellant, the adjudicating authority, the Chief Commissioner of Central
Excise and the Commissioner of Central Excise.

Notes 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.

4.3 SECTION 35B. Appeals to the Appellate Tribunal

(1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal
against such order:
(a) a decision or order passed by the Commissioner of Central Excise as an adjudicating authority;
(b) an order passed by the Commissioner (Appeals) under section 35A;

(c) an order passed by the Central Board of Excise and Customs constituted under the Central
Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the
Appellate Commissioner of Central Excise under section 35, as it stood immediately before the
appointed day;
(d) an order passed by the Board or the Commissioner of Central Excise, either before or after
the appointed day, under section 35A, as it stood immediately before that day :
Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not
have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such
order relates to, —

(a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to
another factory, or from one warehouse to another, or during the course of processing of the
goods in a warehouse or in storage, whether in a factory or in a warehouse;

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