35. Appeals to 3
[Commissioner (Appeals).—(1) Any person aggrieved by any decision or order
passed under this Act by a Central Excise Officer, lower in rank than a 4
[Principal Commissioner of Central
Excise or Commissioner of Central Excise], may appeal to the 4
[Principal Commissioner of Central Excise
or Commissioner of Central Excise] (Appeals) [hereafter in this Chapter referred to as the 3
[Commissioner
(Appeals)]]
5
[within sixty days] from the date of the communication to him of such decision or order:
6
[Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented
by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be
presented within a further period of thirty days].
7
[(1A) The Commissioner (Appeals) 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.]
(2) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed
manner.
1. Ins. by Act 36 of 1973, s. 22, (w.e.f. 1-9-1973).
2. Subs. by Act 44 of 1980, s. 50 and Schedule V, Pt. II-2, for sections 35, 35A and 36 (w.e.f. 11-10-1982).
3. Substituted by Act 22 of 1995, s. 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).
4. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
5. Subs. by Act 14 of 2001, s. 127, for “with three months” (w.e.f. 11-5-2001).
6. Subs. by ibid., s. 127, for proviso (w.e.f. 11-5-2001).
7. Ins. by Act 23 of 2004, s. 82 (w.e.f. 10-9-2004).
65
35A. Procedure in appeal.—(1) The 1
[Commissioner (Appeals)] shall give an opportunity to the
appellant to be heard, if he so desires.
(2) The 1
[Commissioner (Appeals)] may, at the hearing of an appeal, allow an appellant to go into any
ground of appeal not specified in the grounds of appeal, if the 1
[Commissioner (Appeals)] is satisfied that
the omission of that ground from the grounds of appeal was not wilful or unreasonable.
(3)
2
[The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, 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 1
[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 1
[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.
3
[(4A) 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.]
(5) On the disposal of the appeal, the 1
[Commissioner (Appeals)] shall communicate the order passed
by him to the appellant, the adjudicating authority 4
[, the 5
[Principal Chief Commissioner of Central Excise
or Chief Commissioner of Central Excise]] and the 6
[Principal Commissioner of Central Excise or
Commissioner of Central Excise].
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 6
[Principal Commissioner of Central Excise or Commissioner
of Central Excise] as an adjudicating authority;
1. Substituted by Act 22 of 1995, Section 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).
2. Subs. by Act 14 of 2001, s. 128(a), for certain words (w.e.f. 11-5-2001).
3. Ins. by ibid., s. 128(b) (w.e.f. 11-5-2001).
4. Ins. by Act 18 of 2005, s. 78.
5. Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise”.
6. Subs. by ibid., s. 95, for “Commissioner of Central Excise”.
66
(b) an order passed by the 1
[Commissioner (Appeals)] under Section 35-A;
(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 2
[Principal Commissioner of Central Excise or Commissioner of Central Excise] under
Section 35, as it stood immediately before the appointed day;
(d) an order passed by the Board or the 2
[Principal Commissioner of Central Excise or
Commissioner of Central Excise], either before or after the appointed day, under Section 35-A, as it
stood immediately before that day:
3
[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;
(b) a rebate of duty of excise on goods exported to any country or territory outside India or on
excisable materials used in the manufacture of goods which are exported to any country or territory
outside India;
(c) goods exported outside India (except to Nepal or Bhutan) without payment of duty;
4
[(d) credit of any duty allowed to be utilised towards payment of excise duty on final products
under the provisions of this Act or the rules made thereunder and such order is passed by the
Commissioner (Appeals) on or after the date appointed under Section 109 of the Finance (No. 2) Act,
1998:]
Provided further that] the Appellate Tribunal may, in its discretion, refuse to admit an appeal in
respect of an order referred to in clause (b) or clause (c) or clause (d) where—
(i) 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
(ii) the amount of fine or penalty determined by such order, does not exceed 5
[two lakh rupees].
6
[(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1),
which is pending immediately before the commencement of Section 47 of the Finance Act, 1984, before
1. Subs. by Act 22 of 1995, Section 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).
2. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
3. Subs. by Act 21 of 1984, s. 47, for “Provided that” (w.e.f. 11-5-1984).
4. Ins. by Act 21 of 1998, s. 109 (w.e.f. 1-8-1998).
5. Subs. by Act 25 of 2014, s. 102(a), for “fifty thousand rupees”.
6. Ins. by Act 21 of 1984, s. 47(b) (w.e.f. 11-5-1984).
67
the Appellate Tribunal and any matter arising out of, or connected with, such appeal and which is so pending
shall stand transferred on such commencement to the Central Government, and the Central Government
shall deal with such appeal or matter under Section 35-EE as if such appeal or matter were an application
or a matter arising out of an application made to it under that section.]
1
[(1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue
Act, 1963 (54 of 1963) may, 2
[by order], constitute such Committees as may be necessary for the purposes
of this Act.
(ii) Every Committee constituted under clause (i) shall consist of two 3
[Principal Chief Commissioner
of Central Excise or Chief Commissioner of Central Excise] or two 4
[Principal Commissioner of Central
Excise or Commissioner of Central Excise], as the case may be.]
5
[(2)
6
[The Committee of Commissioners of Central Excise may, if it is] is of opinion that an order
passed by the Appellate 4
[Principal Commissioner of Central Excise or Commissioner of Central Excise]
under Section 35, as it stood immediately before the appointed day, or the 7
[Commissioner (Appeals)] under
Section 35-A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf
(hereafter in this Chapter referred to as the authorised officer) to appeal 8
[on its behalf] to the Appellate
Tribunal against such order.]
9
[Provided that where the Committee of 4
[Principal Commissioner of Central Excise or Commissioner
of Central Excise] differs in its opinion regarding the appeal against the order of the Commissioner
(Appeals), it shall state the point or points on which it differs and make a reference to the
jurisdictional 3
[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise]
who shall, after considering the facts of the order, if is of the opinion that the order passed by the
Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate
Tribunal against such order.
Explanation.—For the purposes of this sub-section, “jurisdictional Chief Commissioner” means
the 3
[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] having
jurisdiction over the adjudicating authority in the matter.]
1. Ins. by Act 18 of 2005, s. 79.
2. Subs. by Act 25 of 2014, s. 102(b), for “by notification in the Official Gazette”.
3. Subs. by ibid, s. 95, for “Chief Commissioner of Central Excise”.
4. Subs. by ibid, s. 95, for “Commissioner of Central Excise”.
5. Subs. by Act 62 of 1986, s. 34(a)(i), for sub-section (2).
6. Subs. by Act 18 of 2005, s. 79, for “The Commissioner of Central Excise may, if he is”.
7. Subs. by Act 22 of 1995, s. 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).
8. Subs. by Act 18 of 2005, s. 79(a)(ii), for “on his behalf”.
9. Ins. by Act 18 of 2008, s. 83.
68
(3) Every appeal under this section shall be filed within three months from the date on which the order
sought to be appealed against is communicated to the 1
[Principal Commissioner of Central Excise or
Commissioner of Central Excise], or, as the case may be, the other party preferring the appeal.
(4) On receipt of notice that an appeal has been preferred under this section, the party against 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 crossobjections 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.
2
[(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 3
[* * *] 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:
1. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
2. Subs. by Act 23 of 2004, s. 83, for sub-section (6) (w.e.f. 1-11-2004).
3. The word “for grant of stay or” omitted by Act 25 of 2014, s. 102(c).
69
Provided that no such fee shall be payable in the case of an application filed by or on behalf of
the 1
[Principal Commissioner of Central Excise or Commissioner of Central Excise] under this
sub-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.
2
[(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.]
(2) The Appellate Tribunal may, at any time within 3
[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 1
[Principal
Commissioner of Central Excise or 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.
4
[(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:
5
[* * *]
(3) The Appellate Tribunal shall send a copy of every order passed under this section to the 1
[Principal
Commissioner of Central Excise or Commissioner of Central Excise] and the other party to the appeal.
1. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
2. Ins. by Act 23 of 2004, s. 84.
3. Subs. by Act 20 of 2002, s. 140(i), for “four years”.
4. Ins. by ibid, s. 140(ii).
5. First, Second & Third Proviso omitted by Act 25 of 2014, s. 103.
70
(4)
1
[Save as provided in the National Tax Tribunal Act, 2005] orders passed by the Appellate Tribunal
on appeal shall be final.
35D. Procedure of Appellate Tribunal.—(1) The provisions of sub-sections (1), (2), (5) and (6) of
Section 129-C 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 (52 of 1962).
(2)
2
[* * *]
(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 3
[fifty lakh rupees].
35E. Powers of 4
[Committee of 5
[Principal Chief Commissioner of Central Excise or Chief
Commissioners of Central Excise] or 6
[Principal Commissioner of Central Excise or Commissioners
of Central Excise]] to pass certain orders.—(1) The 4
[Committee of 5
[Principal Chief Commissioners of
Central Excise or Commissioner of Central Excise]] or may, of its own motion, call for and examine the
record of any proceeding in which a 6
[Principal Commissioner of Central Excise or Commissioner of
Central Excise]] as an adjudicating authority has passed any decision or order under this Act for the purpose
of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct
such 7
[Commissioner 8
[or any other Commissioner]] to apply to the Appellate Tribunal 9
[or, as the case
may be, the Customs and Excise Revenues Appellate Tribunal established under Section 3 of the Customs
and Excise Revenues Appellate Tribunal Act, 1986] for the determination of such points arising out of the
decision or order as may be specified by the 4
[Committee of 5
[Principal Chief Commissioners of Central
Excise or Commissioner of Central Excise]] in its order:
1. Subs. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-5), for “Save as provided in section 35G or section 35L” (w.e.f. 28-12-2005).
2. Sub-section (2) omitted by Act 22 of 1995, s. 77 (w.e.f. 26-5-1995).
3. Subs. by Act 17 of 2013, s. 99, for “ten lakh rupees” (w.e.f. 10-5-2013).
4. Subs. by Act 18 of 2005, s. 80, for “Board” (w.e.f. 13-5-2005).
5. Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise” (w.e.f. 6-8-2014).
6. Subs. by ibid., s. 95, for “Commissioner of Central Excise” (w.e.f. 6-8-2014).
7. Subs. by Act 22 of 1995, s. 70, for “Collector” (w.e.f. 26-5-1995).
8. Ins. by Act 14 of 2001, s. 129.
9. Ins. by Act 62 of 1986, s. 34, w.e.f. the appointed day under that Act.
71
1
[Provided that where the Committee of 2
[Principal Chief Commissioners of Central Excise or Chief
Commissioner of Central Excise] differs in its opinion as to the legality or propriety of the decision or order
of the 3
[Principal Commissioner of Central Excise or Commissioner of Central Excise], it shall state the
point or points on which it differs and make a reference to the Board which, after considering the facts of
the decision or order, if is of the opinion that the decision or order passed by the 3
[Principal Commissioner
of Central Excise or Commissioner of Central Excise] is not legal or proper, may, by order, direct such
Commissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such
points arising out of the decision or order, as may be specified in its order.]
(2) The 3
[Principal Commissioner of Central Excise or Commissioner of Central Excise] may, of his
own motion, call for and examine the record of any proceeding in which an adjudicating authority
subordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as
to the legality or propriety of any such decision or order and may, by order, direct 4
[such authority or any
Central Excise Officer subordinate to him] to apply to the 5
[Commissioner (Appeals)] for the determination
of such points arising out of the decision or order as may be specified by the 3
[Principal Commissioner of
Central Excise or Commissioner of Central Excise] in his order.
6
[(3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a
period of three months from the date of communication of the decision or order of the adjudicating
authority:]
7
[Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty
days.]
(4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority
or the authorised officer makes an application to the Appellate Tribunal 8
[or, as the case may be, the
Customs and Excise Revenues Appellate Tribunal established under Section 3 of the Customs and Excise
Revenues Appellate Tribunal Act, 1986] or the 5
[Commissioner (Appeals)] within a period of 9
[one month]
from the date of communication of the order under sub-section (1) or sub-section (2) to the adjudicating
authority, such application shall be heard by the Appellate Tribunal 8
[or, as the case may be, the Customs
and Excise Revenues Appellate Tribunal established under Section 3 of the Customs and Excise Revenues
Appellate Tribunal Act, 1986] or the 5
[Commissioner (Appeals)], as the case may be, as if such application
1. Ins. by Act 18 of 2008, s. 84(i).
2. Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise” (w.e.f. 6-8-2014).
3. Subs. by ibid., s. 95, for “Commissioner of Central Excise” (w.e.f. 6-8-2014).
4. Subs. by Act 29 of 2006, s. 37, for “such authority”.
5. Subs. by Act 22 of 1995, s. 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).
6. Subs. by Act 18 of 2008, s. 84(ii), for sub-section (3) (w.e.f. 10-5-2008).
7. Ins. by Act 25 of 2014, s. 104.
8. Ins. by Act 62 of 1986, s. 34, w.e.f. the appointed day under that Act.
9. Subs. by Act 22 of 2007, s. 130, for “three months”.
72
were an appeal made against the decision or order of the adjudicating authority and the provisions of this
Act regarding appeals, including the provisions of sub-section (4) of Section 35-B,
1
[or, as the case may be,
the provisions of the Customs and Excise Revenues Appellate Tribunal Act, 1986] shall, so far as may be,
apply to such application.
2
[(5) The provisions of this section shall not apply to any decision or order in which the determination
of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of
assessment of any duty is in issue or is one of the points in issue.
Explanation.—For the purposes of this sub-section, the determination of a rate of duty in relation
to any goods or valuation of any goods for the purposes of assessment of duty includes the
determination of a question—
(a) relating to the rate of duty of excise for the time being in force, whether under the Central Excise
Tariff Act, 1985 (5 of 1986), or under any other Central Act providing for the levy and collection of
any duty of excise, in relation to any goods on or after the 28th day of February, 1986; or
(b) relating to the value of goods for the purposes of assessment of any duty of excise in cases
where the assessment is made on or after the 28th day of February, 1986; or
(c) whether any goods are excisable goods or whether the rate of duty of excise on any goods is nil;
or
(d) whether any goods fall under a particular heading or sub-heading of the 3
[First Schedule and
the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986), or the Additional Duties of
Excise (Goods of Special Importance) Act, 1957 (58 of 1957), or the Additional Duties of Excise
(Textiles and Textile Articles) Act, 1978 (40 of 1978), or that any goods are or not covered by a
particular notification or order issued by the Central Government or the Board, as the case may be,
granting total or partial exemption from duty; or
(e) whether the value of any goods for the purposes of assessment of duty of excise shall be
enhanced or reduced by the addition or reduction of the amounts in respect of such matters as are
specifically provided in this Act.]
4
[35EA. Powers of revision of Board or 5
[Principal Commissioner of Central Excise or
Commissioner of Central Excise] in certain cases.—(1) The Board may, of its own motion or on the
application of any aggrieved person or otherwise, call for and examine the record of any proceeding in
which a 5
[Principal Commissioner of Central Excise or Commissioner of Central Excise] has passed any
decision or order [not being a decision or order passed under sub-section (2) of this section] of the nature
1. Ins. by Act 62 of 1986, s. 34, w.e.f. the appointed day under that Act.
2. Ins. by Act 29 of 1988, s. 11 (w.e.f. a date to be notified).
3. Subs. by Act 27 of 1999, s. 119, for “the Schedule”.
4. Ins. by Act 29 of 1988, s. 12 (w.e.f. a date to be notified).
5. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
73
referred to in sub-section (5) of Section 35-E for the purpose of satisfying itself as to correctness, legality
or propriety of such decision or order and may pass such order thereon as it thinks fit.
(2) The 1
[Principal Commissioner of Central Excise or Commissioner of Central Excise] may, of his
own motion or on the application of any aggrieved person or otherwise, call for and examine the record of
any proceeding in which an adjudicating authority subordinate to him has passed any decision or order of
the nature referred to in sub-section (5) of Section 35-E for the purpose of satisfying himself as to the
correctness, legality or propriety of such decision or order and may pass such order thereon as he thinks fit.
(3) (a) No decision or order under this section shall be made so as to prejudicially affect any person
unless such person is given a reasonable opportunity of making representation and if, he so desires, of being
heard in his defence.
(b) Where the Board or, as the case may be, the 1
[Principal Commissioner of Central Excise or
Commissioner of Central Excise] is of the opinion that any duty of excise has not been levied or has been
short-levied or short-paid or erroneously refunded, no order requiring the affected person to pay any duty
not levied or paid, short-levied or short-paid or erroneously refunded shall be passed under this section
unless such person is given notice within the time-limit specified in Section 11-A to show cause against the
proposed order.
(4) No proceedings shall be initiated under sub-section (1) or sub-section (2) in respect of any decision
or order after the expiry of a period of six months from the date of communication of such decision or order:
Provided that in respect of any decision or order passed before the commencement of the Customs
and Central Excises Laws (Amendment) Act, 1988, the provisions of this sub-section shall have effect
as if for the words “six-months”, the words “one year” were substituted.
(5) Any person aggrieved by any decision or order passed under sub-section (1) or sub-section (2) may
appeal to the Customs and Excise Revenues Appellate Tribunal established under Section 3 of the Customs
and Excise Revenues Appellate Tribunal Act, 1986 (62 of 1986), against such decision or order.]
2
[35EE. Revision by Central Government.— (1) The Central Government may, on the application of
any person aggrieved by any order passed under Section 35-A, where the order is of the nature referred to
in the first proviso to sub-section (1) of Section 35-B, annul or modify such order:
3
[Provided that the Central Government may in its discretion, refuse to admit an application in respect
of an order where the amount of duty or fine or penalty, determined by such order does not exceed five
thousand rupees.]
1. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
2. Ins. by Act 21 of 1984, s. 50 (w.e.f. 11-5-1984).
3. Ins. by Act 27 of 1999, s. 126(a) (w.e.f. 11-5-1999).
74
Explanation.—For the purposes of this sub-section, “order passed under Section 35-A” includes an
order passed under that section before the commencement of Section 47 of the Finance Act, 1984 (21
of 1984) against which an appeal has not been preferred before such commencement and could have
been, if the said section had not come into force, preferred after such commencement, to the Appellate
Tribunal.
1
[(1A) The 2
[Principal Commissioner of Central Excise or Commissioner of Central Excise] may, if he
is of the opinion that an order passed by the Commissioner (Appeals) under Section 35-A is not legal or
proper, direct the proper officer to make an application on his behalf to the Central Government for revision
of such order.]
(2) An application under sub-section (1) shall be made within three months from the date of the
communication to the applicant of the order against which the application is being made:
Provided that the Central Government may, if it is satisfied that the applicant was prevented by
sufficient cause from presenting the application within the aforesaid period of three months, allow it to
be presented within a further period of three months.
3
[(3) An application under sub-section (1) shall be in such form and shall be verified in such manner as
may be specified by rules made in this behalf and shall be accompanied by a fee of,—
(a) two hundred rupees, where the amount of duty and interest demanded, fine or penalty levied by
any Central Excise Officer in the case to which the application relates is one lakh rupees or less;
(b) one thousand rupees, where the amount of duty and interest demanded, fine or penalty levied
by any Central Excise Officer in the case to which the application relates is more than one lakh rupees:
Provided that no such fee shall be payable in the case of an application referred to in sub-section
(1A).]
(4) The Central Government may, of its own motion, annul or modify any order referred to in
sub-section (1).
(5) No order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value
shall be passed under this section,—
(a) in any case in which an order passed under Section 35A has enhanced any penalty or fine in
lieu of confiscation or has confiscated goods of greater value, and
(b) in any other case, unless the person affected by the proposed order has been given notice to
show cause against it within one year from the date of the order sought to be annulled or modified.
1. Ins. by Act 27 of 1999, s. 126(b) (w.e.f. 11-5-1999).
2. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
3. Subs. by Act 27 of 1999, s. 126(c), for sub-section (3) (w.e.f. 11-5-1999).
75
(6) Where the Central Government is of opinion that any duty of excise has not been levied or has been
short-levied, no order levying or enhancing the duty shall be made under this section unless the person
affected by the proposed order is given notice to show cause against it within the time-limit specified in
Section 11A.]
1
[35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.—
The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal—
(i) under sub-section (1) of Section 35, unless the appellant has deposited seven and a half per cent
of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in
dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than
the 2
[Principal Commissioner of Central Excise or Commissioner of Central Excise];
(ii) against the decision or order referred to in clause (a) of sub-section (1) of Section 35-B, unless
the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty
are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order
appealed against;
(iii) against the decision or order referred to in clause (b) of sub-section (1) of Section 35-B, unless
the appellant has deposited ten per cent of the duty, in case where duty or duty and penalty are in
dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed
against:
Provided that the amount required to be deposited under this section shall not exceed Rupees
Ten crores:
Provided further that the provisions of this section shall not apply to the stay applications and
appeals pending before any appellate authority prior to the commencement of the Finance (No. 2)
Act, 2014.
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 6 of the CENVAT Credit Rules, 2001 or the CENVAT Credit
Rules, 2002 or the CENVAT Credit Rules, 2004.]
3
[35FF. Interest on delayed refund of amount deposited under Section 35F.—Where an amount
deposited by the appellant under Section 35F is required to be refunded consequent upon the order of the
appellate authority, there shall be paid to the appellant interest at such rate, not below five per cent and not
1. Subs. by Act 25 of 2014, s. 105, for section 35F (w.e.f. 6-8-2014).
2. Subs. by ibid, s. 95, for “Commissioner of Central Excise”.
3. Subs. by ibid, s. 106, for section 35FF.
76
exceeding thirty-six per cent per annum as is for the time being fixed by the Central Government, by
notification in the Official Gazette, on such amount from the date of payment of the amount till, the date of
refund of such amount:
Provided that the amount deposited under Section 35F, prior to the commencement of the Finance
(No. 2) Act, 2014, shall continue to be governed by the provisions of Section 35FF as it stood before
the commencement of the said Act.]
35G. [Appeal to High Court].— Omitted by The National Tax Tribunal Act, 2005 (Act 49 of 2005), s.
30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
35H. [Application to High Court.]— Omitted by ibid, s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
35I. [Power of High Court or Supreme Court to require statement to be amended.]— Omitted by
The National Tax Tribunal Act, 2005 (Act 49 of 2005), s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
35J. [Case before High Court to be heard by not less than two judges.]— Omitted by ibid, s. 30 and
Sch., Pt. VII-6 (w.e.f. 28-12-2005).
35K. Decision of High Court or Supreme Court on the case stated.—(1) The 1
[* * *] Supreme Court
hearing any such case shall decide the questions of law raised therein and shall deliver its judgment thereon
containing the grounds on which such decision is founded and a copy of the judgment shall be sent under
the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such
orders as are necessary to dispose of the case in conformity with such judgment.
2
[(1A) 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.]
(2) The costs of any 3
[reference to 4
[***] an appeal to 4
[* * *] the Supreme Court, 5
[* * *]] which shall
not include the fee for making the reference shall be in the discretion of the Court.
35L. Appeal to Supreme Court.— 6
[(1)] An appeal shall lie to the Supreme Court from—
7
[(a) any judgment of the High Court delivered—
(i) in an appeal made under Section 35G; or
1. The words “High Court or the” omitted by Act 49 of 2005, s. 30 and Sch. (Pt. VII-7) (w.e.f. 28-12-2005).
2. Ins. by Act 32 of 2003, s. 146(a) (w.e.f. 1-7-2003).
3. Subs. by ibid, s. 146, for “reference to the High Court or the Supreme Court” (w.e.f. 14-5-2003).
4. The words “the High Court or” omitted by Act 49 of 2005, s. 30 and Sch. (Pt. VII-7(ii)(a)) (w.e.f. 28-12-2005).
5. The words “as the case may be” omitted by ibid, s. 30 and Sch. (Pt. VII-7(ii)(b)) (w.e.f. 28-12-2005).
6. Renumbered by Act 25 of 2014, s. 107.
7. Subs. by Act 32 of 2003, s. 147, for clause (a) (w.e.f. 14-5-2003).
77
(ii) on a reference made under Section 35G by the Appellate Tribunal before the 1st day of July,
2003;
(iii) on reference made under Section 35H,
in any case which, on its own motion or on an oral application made by or on behalf of the party
aggrieved, immediately after the passing of the judgment, the High Court certifies to be a fit one for
appeal to the Supreme Court; or]
(b) any order passed 1
[before the establishment of the National Tax Tribunal] by the Appellate
Tribunal 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.
2
[(2) For the purposes of this Chapter, the determination of any question having a relation to the rate of
duty shall include the determination of taxability or excisability of goods for the purpose of assessment.]
35M. Hearing before Supreme Court.—(1) The provisions of the Code of Civil Procedure, 1908, (5
of 1908) relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under
Section 35L as they apply in the case of appeals from decrees of a High Court:
Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section (1)
of Section 35K or Section 35N.
(2) The costs of the appeal shall be in the discretion of the Supreme Court.
(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to
the order of the Supreme Court in the manner provided in Section 35-K in the case of a judgment of the
High Court.
35N. Sums due to be paid notwithstanding 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 3
[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.
35O. 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.
1. Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-8) (w.e.f. 28-12-2005).
2. Ins. by Act 25 of 2014, s. 107.
3. Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-9) (w.e.f. 28-12-2005).
78
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 re-heard.
(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 1
[Principal Commissioner of Central Excise or Commissioner of Central Excise] under Section 35-A,
as it stood immediately before that day, and any matter arising out of or connected with such proceeding
and which is so pending shall continue to be dealt with by the Board or the 1
[Principal Commissioner of
Central Excise or Commissioner of Central Excise], as the case may be, as if the said section had not been
substituted.
(4) Any person who immediately before the appointed day was authorised to appear in any appeal or
proceeding transferred under sub-section (1) or sub-section (2) shall, notwithstanding anything contained
in Section 35-Q, have the right to appear before the Appellate Tribunal in relation to such appeal or
proceeding.
1. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
79
35Q. Appearance by authorised representative.—(1) Any person who is entitled or required to
appear before a Central Excise Officer or the Appellate Tribunal in connection with any proceedings under
this Act, otherwise than when required under this Act to appear personally for examination on oath or
affirmation, may, subject to the other provisions of this section, appear by an authorised representative.
(2) For the purposes of this section, “authorised representative” means a person authorised by the person
referred to in sub-section (1) to appear on his behalf, being—
(a) his relative or regular employee; or
(b) any legal practitioner who is entitled to practise in any civil court in India; or
(c) any person who has acquired such qualifications as the Central Government may prescribe for
this purpose.
(3) Notwithstanding anything contained in this section, no person who was a member of the Indian
Customs and Central Excise Service—Group A and has retired or resigned from such Service after having
served for not less than three years in any capacity in that Service, shall be entitled to appear as an authorised
representative in any proceedings before a Central Excise Officer for a period of two years from the date
of his retirement or resignation, as the case may be.
(4) No person,—
(a) who has been dismissed or removed from Government service; or
(b) who is convicted of an offence connected with any proceeding under this Act, the Customs Act,
1962 (52 of 1962) or the Gold (Control) Act, 1968 (45 of 1968)1 or
(c) who has become an insolvent,
shall be qualified to represent any person under sub-section (1), for all times in the case of a person
referred to in clause (a), and for such time as the 2
[Principal Commissioner of Central Excise or
Commissioner of Central Excise] or the competent authority under the Customs Act, 1962 or the Gold
(Control) Act, 1968 (45 of 1968)1
, as the case may be, may, by order, determine in the case of a person
referred to in clause (b), and for the period during which the insolvency continues in the case of a person
referred to in clause (c).
(5) If any person,—
(a) who is a legal practitioner, is found guilty of misconduct in his professional capacity by any
authority entitled to institute proceedings against him, an order passed by that authority shall have effect
1. Repealed by Act 18 of 1990, s. 2.
2. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
80
in relation to his right to appear before a Central Excise Officer or the Appellate Tribunal as it has in
relation to his right to practise as a legal practitioner;
(b) who is not a legal practitioner, is found guilty of misconduct in connection with any proceedings
under this Act by the prescribed authority, the prescribed authority may direct that he shall thenceforth
be disqualified to represent any person under sub-section (1).
(6) Any order or direction under clause (d) of sub-section (4) or clause (b) of sub-section (5) shall be
subject to the following conditions, namely:—
(a) no such order or direction shall be made in respect of any person unless he has been given a
reasonable opportunity of being heard;
(b) any person against whom any such order or direction is made may, within one month of the
making of the order or direction, appeal to the Board to have the order or direction cancelled; and
(c) no such order or direction shall take effect until the expiration of one month from the making
thereof, or, where an appeal has been preferred, until the disposal of the appeal.
1
[35R. Appeal not to be filed in certain cases.—(1) The Central Board of Excise and Customs may,
from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit,
for the purposes of regulating the filing of appeal, application, revision or reference by the Central Excise
Officer under the provisions of this chapter.
(2) Where, in pursuance of the orders or instructions or directions, issued under sub-section (1), the
Central Excise Officer has not filed an appeal, application, revision or reference against any decision or
order passed under the provisions of this Act, it shall not preclude such Central Excise Officer from filing
appeal, application, revision or reference in any other case involving the same or similar issues or questions
of law.
(3) Notwithstanding the fact that no appeal, application, revision or reference has been filed by the
Central Excise Officer pursuant to the orders or instructions or directions issued under sub-section (1), no
person, being a party in appeal, application, revision or reference shall contend that the Central Excise
Officer has acquiesced in the decision on the disputed issue by not filing appeal, application, revision or
reference.
(4)
2
[The Commissioner (Appeals) or the Appellate Tribunal or court] hearing such appeal, application,
revision or reference shall have regard to the circumstances under which appeal, application, revision or
reference was not filed by the Central Excise Officer in pursuance of the orders or instructions or directions
issued under sub-section (1).
1. Ins. by Act 8 of 2011, s. 69 (w.e.f. 8-4-2011).
2. Subs. by Act 25 of 2014, s. 108, for “The Appellate Tribunal or court”.
81
(5) Every order or instruction or direction issued by the Central Board of Excise and Customs on or
after the 20th day of October, 2010, but before the date on which the Finance Bill, 2011 receives the assent
of the President, fixing monetary limits for filing of appeal, application, revision or reference shall be
deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall
apply accordingly.]
36. Definitions.—In this Chapter—
(a) “appointed day” means the date1 of coming into force of the amendments to this Act specified
in Part II of the Fifth Schedule to the Finance (No. 2) Act, 1980 (44 of 1980);
(b) “High Court” means,—
(i) in relation to any State, the High Court for that State;
(ii) in relation to a Union Territory to which the jurisdiction of the High Court of a State has
been extended by law, that High Court;
(iii) in relation to the Union Territories of Dadra and Nagar Haveli and 2
[Daman and Diu,] the
High Court at Bombay;
(iv) in relation to any other Union Territory, the highest court of civil appeal for that territory
other than the Supreme Court of India;
(c) “President” means the President of the Appellate Tribunal.]