Appellate remedies: hierarchical appeals to Commissioner (Appeal), CESTAT and further recourse to higher courts including Supreme Court. Appellate remedies provide hierarchical review: appeal first to Commissioner (Appeal) or to CESTAT when the Commissioner issued the order; CESTAT orders on law may be referred to the High Court and some classification or valuation matters can proceed to the Supreme Court. If the High Court certifies a case as fit for the Supreme Court immediately after judgment, a civil appeal may be filed within the prescribed limitation from the High Court's order; otherwise the aggrieved party may file a Special Leave Petition to the Supreme Court within the statutory limitation from the High Court order.