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<h1>Understanding Appeal Process Under Section 35B of Central Excise Act: Time Limits, Fees, and Restrictions Explained</h1> Section 35B of the Central Excise Act, 1944, outlines the process for appealing to the Appellate Tribunal. Appeals can be made against orders by the Principal Commissioner or Commissioner of Central Excise, the Commissioner (Appeals), and the Central Board of Excise and Customs. However, appeals are restricted in cases involving goods loss in transit, export duty rebates, and certain credit allowances. The Tribunal may refuse appeals involving minor financial disputes. Appeals must be filed within three months, with cross-objections allowed within 45 days. Fees for appeals vary based on the duty and penalty amounts involved. Applications for rectification or restoration require a fee, except those by the Principal Commissioner.