SECTION 35

(1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) hereafter in this Chapter referred to as the Commissioner (Appeals) within * 60 days from the date of the communication to him of such decision or order

( * The period for appeal has been amended from 3 months to 60 days wef 01/03/2001 )

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 60 days, * allow it to be presented within a further period of * 30 days.

( * The period of appeal has been amended from three months to 60 days and the further period for presentation is amended to 30 days from three months. )

(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.

(Sub-Section (1A) has been inserted vide Budget 2004-2005)

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