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of <h1>Section 35A: Commissioner Must Hear Appellant, Cannot Increase Penalties Without Notice, Must Resolve in Six Months.</h1> Under Section 35A of the Central Excise Act, 1944, the Commissioner (Appeals) must provide an appellant the opportunity to be heard. The Commissioner can consider appeal grounds not initially specified if their omission was not intentional. After necessary inquiries, the Commissioner can confirm, modify, or annul the appealed decision but cannot enhance penalties or confiscate goods without giving the appellant a chance to respond. Orders must be written, detailing the decision and reasons. Appeals should ideally be resolved within six months, and the decision communicated to relevant parties, including the appellant and central excise authorities.
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