TaxTMI 
TaxTMI 
Appeals to Appellate Tribunal
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....ice tax on input services, or rebate of duty paid on inputs, used in providing such service, such order shall be dealt with in accordance with the provisions of section 35EE of the Central Excise Act, 1944 (1 of 1944): Provided further that all appeals filed before the Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012 (23 of 2012), and pending before it up to the date on which the Finance Bill, 2015 receives the assent of the President, shall be transferred and dealt with in accordance with the provisions of section 35EE of the Central Excise Act, 1944.] ^2[(1A) (i) The Board may, ^18[by order], constitute such Committees as may be necessary for the purposes ....
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....t the order.] ^6[(2A) The Committee of ^20[Principal Commissioners or] Commissioners may, if it objects to any order passed by the Commissioner of Central Excise (Appeals) under section 85, direct any Central Excise Officer to appeal on its behalf to the Appellate Tribunal against the order.]] ^ 13[Provided that where the Committee of ^20[Principal Commissioners or] Commissioners differs in its opinion against the order of the Commissioner of Central Excise (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional ^20[Principal Chief Commissioner or] Chief Commissioner who shall, after considering the facts of the order, if is of the opinion that the order passe....
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....nst any part of the order of the ^20[Principal Commissioner of Central Excise or] Commissioner of Central Excise or the Commissioner of Central Excise (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in ^17[sub-section (1) or sub-section (3)] or sub-section (4) if it is satisfied that there was sufficient cause for not presenting it within that period. ^11[(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed man....
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....ovided that no such fee shall be payable in the case of an application filed by the ^20[Principal Commissioner of Central Excise or] Commissioner of Central Excise or Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be under this sub-section.] (7) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeals and making orders under the Central Excise Act, 1944 (1 of 1944). ************************* Notes : 1. Inserted by the Finance Act, 2005, w.e.f. 13-5-2005. 2. Inserted by the Finance Act, ....
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....itution, the quoted portion read as under : "The Central Excise Officer or the assessee, as the case may be, on receipt of a notice that an appeal against the order of the Commissioner of Central Excise or the Commissioner of Central Excise (Appeals) has been preferred under sub-section (1) or sub-section (2)." 10. Substituted for "Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise" by the Finance Act, 2005, w.e.f. 13-5-2005. 11. Sub-sections (6) and (6A) substituted for sub-section (6) by the Finance (No. 2) Act, 2004, w.e.f. 1-11-2004. Prior to its substitution, sub-section (6), as amended by the Finance Act, 2001, w.e.f. 16-7-2001, read as under: "(6) A....