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<h1>Appeals to Commissioner (Appeals) enable reconsideration of Central Excise orders with limited extension and adjournment powers.</h1> Appeals to the Commissioner (Appeals) lie from decisions of Central Excise Officers below Principal Commissioner/Commissioner level and must be presented within sixty days, with a discretionary further period where sufficient cause is shown. The Commissioner (Appeals) may grant time and adjourn hearings for reasons recorded in writing, subject to a limit of three adjournments per party, and every appeal must be in the prescribed form and verified as required.
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