Appeals to the Commissioner of Central Excise (Appeals)

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..... eal 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 which the Finance B .....

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..... o 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 include an order enhancing the service tax, interest or penalty: Provided that an order enhancing the service tax, interest or penalty shal .....

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..... 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 to be assessed under this Chapter, or by an order levying interest or penalty or denying any refund of service tax under this Chapter, may appeal to the Commissioner of Central Excise (Appeals). 2. Substituted for the Assistant Commi .....

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