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APPEAL AND REVISION APPLICATION - Central Excise Practice Manual (OLD) - Central ExciseExtract 15. APPEAL AND REVISION APPLICATION The assessee as well as the Department is entitled to appellate remedies against the orders passed under the Central Excise Act and Rules framed thereunder. As per the provisions of Section 35 read with Sections 35B , 35G , 35H and 35L of the Act, any person aggrieved by the order passed by the Central Excise Officer, can file an Appeal as indicated below: Order passed by Appellate Authority All officers upto Additional Commissioner Commissioner (Appeals) Commissioner or Commissioner (Appeals) CESTAT except in cases where the order relates to: = 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; = Rebate of duty of Excise on export goods or on excisable materials used in the manufacture of goods which are exported; = Goods exported outside India (except Nepal or Bhutan) without payment of duty; = Credit of any duty allowed to be utilized 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. Commissioner or Commissioner(Appeals) Revision Application to Central Govt. (on matters relating to baggage, drawback, export without payment of duty, goods short landed, loss of goods in transit). No further Appeal. CESTAT Supreme Court (Classification and Valuation cases) CESTAT High Court (Other than classification and valuation matters) High Court Supreme Court
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