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Unit 4: Various Authorities under Excise Law

4.17 SECTION 35N. Sums due to be paid notwithstanding Notes
reference, etc.

Notwithstanding that a reference has been made to the High Court or the Supreme Court or an
appeal has been preferred to the Supreme Court, under this Act before the commencement of the
National Tax Tribunal Act, 2005 sums due to the Government as a result of an order passed under
sub-section (1) of section 35C shall be payable in accordance with the order so passed.

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Caution Where the High Court delivers a judgment in an appeal filed before it under
section 35G, effect shall be given to the order passed on the appeal by the concerned
Central Excise Officer on the basis of a certified copy of the judgment.

4.18 SECTION 35-O. Exclusion of time taken for copy

In computing the period of limitation prescribed for an appeal or application under this Chapter,
the day on which the order complained of was served, and if the party preferring the appeal or
making the application was not furnished with a copy of the order when the notice of the order
was served upon him, the time requisite for obtaining a copy of such order shall be excluded.

4.19 SECTION 35P. Transfer of certain pending proceedings and
transitional provisions

(1) Every appeal which is pending immediately before the appointed day before the Board
under section 35, as it stood immediately before that day, and any matter arising out of or
connected with such appeal and which is so pending shall stand transferred on that day to the
Appellate Tribunal and the Appellate Tribunal may proceed with such appeal or matter from
the stage at which it was on that day:
Provided that the appellant may demand that before proceeding further with that appeal or
matter, he may be reheard.

(2) Every proceeding which is pending immediately before the appointed day before the Central
Government under section 36, as it stood immediately before that day, and any matter arising
out of or connected with such proceeding and which is so pending shall stand transferred on that
day to the Appellate Tribunal and the Appellate Tribunal may proceed with such proceeding or
matter from the stage at which it was on that day as if such proceeding or matter were an appeal
filed before it:
Provided that if any such proceeding or matter relates to an order 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 determined by such order, does not exceed ten thousand
rupees, such proceeding or matter shall continue to be dealt with by the Central Government as
if the said section 36 had not been substituted :
Provided further that the applicant or the other party may make a demand to the Appellate
Tribunal that before proceeding further with that proceeding or matter, he may be reheard.
(3) Every proceeding which is pending immediately before the appointed day before the Board
or the Commissioner of Central Excise under section 35A, as it stood immediately before that

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