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TMI BlogAppeals to Appellate TribunalX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of this Chapter. (ii) Every Commit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 passed by the Commissioner of Central Excise (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndum 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 manner and shall, irrespective of the date of demand of service tax and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,- (a) where the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise 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, 2007, w.e.f. 11-5-2007. 3. Sub-sections (2) and (2A) substituted for sub-section (2) by the Finance Act, 2001, w.e.f. 16-7-2001. Prior to its substitution, sub-section (2) read as under : "(2) The Board may, if it objects to any order passed by the Commissioner of Central Excise under section 84, or the Commissioner of Central Excise may, if he objects to any order passed by the Commissioner of Central Excise (Appeals) under section 85, direct t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner 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) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2) or sub-section (2A) or a memorandum of cross-objections referred to in sub-section (4), be accompanied by a fee of two hundred rupees." 12. Inserted by the Finance Act, 2008, w.e.f. 10-5-2008. 13. Inserted by the Finance Act, 2008, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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