Section 85 - Appeals to the Commissioner of Central Excise (Appeals)

Appeals to Commissioner of Central Excise (Appeals): limitation periods shortened with discretionary condonation retained.

Any person aggrieved by a decision of an adjudicating authority subordinate to the Principal Commissioner or Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals). Appeals must be in the prescribed form and verified. Time limits: pre-2012 decisions-appeal within three months with discretionary three-month extension for sufficient cause; post-2012 decisions-appeal within two months with discretionary one-month extension for sufficient cause. The Commissioner hears and determines appeals, may enhance service tax, interest or penalty subject to giving a reasonable opportunity to show cause, and follows procedures and powers akin to appeals under the Central Excise Act, 1944.