Page 60 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Unit 4: Various Authorities under Excise Law

(4) On receipt of notice that an appeal has been preferred under this section, the party against Notes
whom the appeal has been preferred may, notwithstanding that he may not have appealed
against such order or any part thereof, file, within forty-five days of the receipt of the notice, a
memorandum of cross-objections verified in the prescribed manner against any part of the
order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as
if it were an appeal presented within the time specified in sub-section (3).
(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-
objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4),
if it is satisfied that there was sufficient cause for not presenting it within that period.

(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in
the prescribed manner and shall, irrespective of the date of demand of duty and interest or of
levy of penalty in relation to which the appeal is made, be accompanied by a fee of, —
(a) where the amount of duty and interest demanded and penalty levied by any Central Excise
Officer in the case to which the appeal relates is five lakh rupees or less, one thousand rupees;

(b) where the amount of duty and interest demanded and penalty levied by any Central Excise
Officer in the case to which the appeal relates is more than five lakh rupees but not exceeding
fifty lakh rupees, five thousand rupees;
(c) where the amount of duty and interest demanded and penalty levied by any Central Excise
Officer in the case to which the appeal relates is more than fifty lakh rupees, ten thousand
rupees:
Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2)
or a memorandum of cross-objections referred to in sub-section (4).
(7) Every application made before the Appellate Tribunal —
(a) in an appeal for grant of stay or for rectification of mistake or for any other purpose; or
(b) for restoration of an appeal or an application shall be accompanied by a fee of five hundred
rupees:
Provided that no such fee shall be payable in the case of an application filed by or on behalf of
the Commissioner of Central Excise under this sub-section.

Task Discuss about Section 35 D.

4.4 SECTION 35C. 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.

LOVELY PROFESSIONAL UNIVERSITY 55