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<h1>Appeal Process Under Section 86 of the Finance Act, 1994: Timelines, Fees, and Special Provisions for Service Exports</h1> Section 86 of the Finance Act, 1994, outlines the process for appeals to the Appellate Tribunal regarding orders from the Principal Commissioner or Commissioner of Central Excise. An aggrieved party may appeal within three months of receiving the order. Special provisions apply for service export-related orders, directing them to section 35EE of the Central Excise Act, 1944. Committees of Chief Commissioners or Commissioners can direct appeals if they object to orders. Appeals must be filed within four months, with cross-objections allowed within 45 days. Fees vary based on the service tax amount in dispute, with some exceptions.