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Section 35 – The Central Excise Act, 1944

The Central Excise Act, 1944





35. Appeals to 1[Commissioner (Appeals)].—(1) Any person ag­grieved by any decision or order passed under this Act by a Central Excise Officer lower in rank than a 2[Commissioner of Central Excise] may appeal to the 3[Commissioner of Central Excise (Appeals)] [hereafter in this Chapter referred to as the 1[Commissioner (Appeals)]] 4[within sixty days] from the date of the communica­tion to him of such decision or order:


5[Provided that the Commissioner (Appeals) may, if he is satis­fied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.]


6[(1A) The Commissioner (Appeals) 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 adjourn the hearing of the appeal for reasons to be recorded in writing:


Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]


(2) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner.




When prima facie there was no mala fide on the part of applicants, impugned order for making pre-deposit had to be stayed till the disposal of the appeals; Gujarat State Fertilizers Ltd. v. Collector of Central Excise, 1991 (52) ELT 548 (Tri).



1. Subs. by Act 22 of 1995, sec. 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).


2. Subs. by Act 22 of 1995, sec. 70 “Collector of Central Excise” (w.e.f. 26-5-1995)..


3. Subs by Act 22 of 1995, sec. 70, for “Collector of Central Excise (Appeal)” (w.e.f. 26-5-1995).


4. Subs. by Act 14 of 2001, sec. 127, for “within three months” (w.e.f. 11-5-2001).


5. Subs. by Act 14 of 2001, sec. 127, for the proviso (w.e.f. 11-5-2001).


6. Ins. by Act 23 of 2004, sec. 82 (w.e.f. 10-9-2004).



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The Central Excise Act, 1944


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