Appeals to Commissioner (Appeals) enable reconsideration of Central Excise orders with limited extension and adjournment powers. 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.