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Section 35C – The Central Excise Act, 1944

The Central Excise Act, 1944





35C. Orders of Appellate Tribunal.—(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirm­ing, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.


1(1A) The Appellate Tribunal 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) The Appellate Tribunal may, at any time within 2six months] from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the 3[Commissioner of Central Excise] or the other party to the appeal:


Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportu­nity of being heard.


4[(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed:


Provided that where an order of stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order:


Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated.]


(3) The Appellate Tribunal shall send a copy of every order passed under this section to the 3[Commissioner of Central Ex­cise] and the other party to the appeal.


(4)5[Save as provided in the National Tax Tribunal Act, 2005], orders passed by the Appellate Tribunal on appeal shall be final.




The firm is a separate legal entity from its partners for the purpose of Central Excise Act, irrespective of the treatment of the firm and partners under general law. In view of this finding charging firm for under valuation and for short levy is unjus­tified in the absence of issue of show-cause notice to the firm; Hindustan Foam Industry v. Collector of Central Excise, 1990 (48) ELT 33 (Tri).



1. Ins. by Act 23 of 2004, sec. 84 (w.e.f. 10-9-2004).


2. Subs. by Act 20 of 2002, sec. 140, for “four years” (w.e.f. 11-5-2002).


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


4. Ins. by Act 20 of 2002, sec. 140 (w.e.f. 11-5-2002).


5. Subs. by Act 49 of 2005, sec. 30 and Sch., Pt. VII-5, for “Save as provided in section 35G or section 35L” (w.e.f. 28-12-2005).



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The Central Excise Act, 1944


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