9911796707
TMI Blog2014 (5) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ese writ petitions, is whether Section 35(1)(b) of the Central Excise Act, 1944 (hereinafter referred to as "the Act") confers an alternative remedy of appeal, against an order passed by the Commissioner (Appeals), under Section 35F of the Act. 3. Counsel for the petitioner submits that an order passed under Section 35F of the Act is not appealable, whether under Section 35(1)(b) of the Act or any other provision. Section 35(1)(b) of the Act provides for an appeal against an order passed under Section 35A of the Act. An order passed under Section 35F is an order passed in exercise of powers independent of powers conferred by Section 35A of the Act and is, therefore, not appealable under Section 35(1)(b) of the Act. It is further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of the communication to him of such decision or order : 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. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is given notice within the time limit specified in Section 11A to show cause against the proposed order. (4) The order of the Collector (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) On the disposal of the appeal, the Collector (Appeals) shall communicate the order passed by him to the appellant, the adjudicating authority and the Collector 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 Commissioner of Central Excise a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue : Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing." 6. An assessee aggrieved by an order, passed by an Assessing authority, may file an appeal under Section 35 of the Act. Section 35A of the Act enumerates the procedure for filing and deciding an appeal. The power to entertain and decide an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
