Appeals to the Commissioner of Central Excise (Appeals)

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....e may appeal to the Commissioner of Central Excise (Appeals).] (2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner. (3) An appeal shall be presented within three months from the date of receipt of the decision or order of ^2[such adjudicating authority], relating to service tax, interest or penalty under this Chapter ^3[made before the date on whic....

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...., if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month.] (4) The Commissioner of Central Excise (Appeals) shall hear and determine the appeal and, subject to the provisions of this Chapter, pass such orders as he thinks fit and such orders may in....

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....inance (No. 2) Act, 2004, w.e.f. 10-9-2004, the Finance Act, 2003, w.e.f. 14-5-2003 and the Finance Act, 2001, w.e.f. 16-7-2001, read as under :         "(1) Any person aggrieved by any assessment order passed by the Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise under section 73, or denying his liability....