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<h1>Appeals to Appellate Tribunal: procedural route for challenging Central Excise orders, including committee-initiated appeals and cross-objections.</h1> Section 86 provides an appellate mechanism to the Appellate Tribunal for specified orders by Commissioners of Central Excise and Commissioners of Central Excise (Appeals), authorises Board-constituted Committees of senior Commissioners to direct appeals where they object, permits cross-objections by parties after notice, prescribes forms, verification and fees (with exemptions for committee appeals and certain official applicants), allows admission of delayed appeals for sufficient cause, and directs the Appellate Tribunal to follow powers and procedures akin to those under the Central Excise Act, 1944.
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