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of <h1>Tribunal Can Confirm, Modify, or Annul Decisions Under Section 35C of Central Excise Act; Appeals Resolved in 3 Years</h1> The Appellate Tribunal, under Section 35C of the Central Excise Act, 1944, can confirm, modify, annul, or refer back a decision after hearing the parties involved. It may grant adjournments up to three times per party during an appeal. Within six months, the Tribunal can amend orders to rectify apparent mistakes, provided affected parties are notified and heard. Appeals should ideally be resolved within three years. Final orders are sent to the relevant Commissioner and the parties involved, and are conclusive unless specified otherwise in sections 35G or 35L.
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