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of <h1>Central Excise Guide: Appeal Options for Assessees and Department Under Central Excise Act; Exclusions and Revisions Detailed</h1> The Central Excise Guide outlines the appellate remedies available under the Central Excise Act for both the assessee and the Department. It specifies that any aggrieved party can appeal against orders passed by Central Excise Officers. Appeals can be made to the Commissioner (Appeals), CESTAT, or the Supreme Court, depending on the nature of the case. Specific exclusions apply, such as cases involving loss of goods in transit or rebate of duty on exported goods. Revision applications can be submitted to the Central Government on specific matters like baggage or export without duty payment, with no further appeal possible.
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