Appeals to Commissioner (Appeals).-

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....or order passed under this Act by a Central Excise Officer, lower in rank than a 1[Principal Commissioner of Central Excise or] Commissioner of Central Excise, may appeal to the Commissioner of Centra....

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....ther period of thirty days. (1A) The Commissioner (Apeals) may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adj....