Amendment to Section 35: Appeal Filing Time Reduced to 60 Days, with 30-Day Extension for Sufficient Cause.
Section 35 of the Central Excise Act has been amended by the Finance Act, 2001. The amendment changes the time frame for filing an appeal from 'within three months' to 'within sixty days.' Additionally, a new proviso allows the Commissioner (Appeals) to permit an appeal to be filed within an additional thirty days if the appellant demonstrates sufficient cause for the delay in filing within the initial sixty-day period.