Appeal to Commissioner of Central Excise establishes procedural form and required particulars for challenging service tax orders on appeal. Appeals under the Finance Act, 1994 are initiated on Form ST-4 which requires appellant and respondent details, order date and communication, dispute period, amounts claimed or demanded (service tax, refund, interest, penalty), value of taxable service, deposit status, hearing preference, relief sought, statement of facts, grounds of appeal and verification. The form must be filed in duplicate and accompanied by a copy of the decision or order appealed against, and allows for signature by the appellant or an authorised representative.