Finance Act 2001 amends Section 35A: Commissioner (Appeals) must conclude appeals in six months and conduct necessary inquiries.
Section 35A of the Central Excise Act has been amended by the Finance Act, 2001. The amendment modifies sub-section (3) to require the Commissioner (Appeals) to conduct further inquiries as needed and issue an order confirming, modifying, or annulling the appealed decision or order. Additionally, a new sub-section (4A) mandates that, where feasible, the Commissioner (Appeals) should hear and decide each appeal within six months from the filing date.