https://www.taxtmi.com/article/detailed?id=5627 Appeals to the Commissioner of Central Excise (Appeals) must be filed in the prescribed form with the impugned order, within statutory time limits or extended for sufficient cause; the appellate authority may enhance tax, interest or penalty only after affording a reasonable opportunity. A statutory pre-deposit of demanded duty or penalty is required pending appeal, though the Commissioner (Appeals) may dispense with or conditionally waive deposit to prevent undue hardship. Admission of fresh evidence or additional grounds is restricted to specified exceptions and requires written reasons and opportunity for the adjudicating authority to rebut, and the appellate order must state points for determination and reasons. en-us Fri, 23 May 2014 09:27:27 +0530 Fri, 23 May 2014 09:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5627 Appeals to the Commissioner of Central Excise (Appeals) must be filed in the prescribed form with the impugned order, within statutory time limits or extended for sufficient cause; the appellate authority may enhance tax, interest or penalty only after affording a reasonable opportunity. A statutory pre-deposit of demanded duty or penalty is required pending appeal, though the Commissioner (Appeals) may dispense with or conditionally waive deposit to prevent undue hardship. Admission of fresh evidence or additional grounds is restricted to specified exceptions and requires written reasons and opportunity for the adjudicating authority to rebut, and the appellate order must state points for determination and reasons. Articles Service Tax Fri, 23 May 2014 09:27:27 +0530 https://www.taxtmi.com/article/detailed?id=5627