https://www.taxtmi.com/acts?id=606 Any person aggrieved by a decision of an adjudicating authority subordinate to the Principal Commissioner or Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals). Appeals must be in the prescribed form and verified. Time limits: pre-2012 decisions-appeal within three months with discretionary three-month extension for sufficient cause; post-2012 decisions-appeal within two months with discretionary one-month extension for sufficient cause. The Commissioner hears and determines appeals, may enhance service tax, interest or penalty subject to giving a reasonable opportunity to show cause, and follows procedures and powers akin to appeals under the Central Excise Act, 1944. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 12 May 2015 11:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=606 Any person aggrieved by a decision of an adjudicating authority subordinate to the Principal Commissioner or Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals). Appeals must be in the prescribed form and verified. Time limits: pre-2012 decisions-appeal within three months with discretionary three-month extension for sufficient cause; post-2012 decisions-appeal within two months with discretionary one-month extension for sufficient cause. The Commissioner hears and determines appeals, may enhance service tax, interest or penalty subject to giving a reasonable opportunity to show cause, and follows procedures and powers akin to appeals under the Central Excise Act, 1944. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=606