Appellate Tribunal appeals procedure governs filing limits, remand powers, rectification, and hearing safeguards under the cess framework. A person aggrieved by an order of the appellate authority or revisional authority may appeal to the Appellate Tribunal within three months in the prescribed form and manner. The Tribunal may confirm, modify or annul the order, or remand the matter for fresh adjudication after hearing the parties and, if necessary, taking additional evidence. It may also rectify apparent mistakes within six months, subject to notice and hearing where liability is increased, and should where possible decide appeals within three years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate Tribunal appeals procedure governs filing limits, remand powers, rectification, and hearing safeguards under the cess framework.
A person aggrieved by an order of the appellate authority or revisional authority may appeal to the Appellate Tribunal within three months in the prescribed form and manner. The Tribunal may confirm, modify or annul the order, or remand the matter for fresh adjudication after hearing the parties and, if necessary, taking additional evidence. It may also rectify apparent mistakes within six months, subject to notice and hearing where liability is increased, and should where possible decide appeals within three years.
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