Orders of Appellate Tribunal [Section 35C]:

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. The Tribunal may even refer the case back to adjudicating authority for fresh adjudication.

Adjournment by CESTAT: CESTAT may, if sufficient cause is shown, at any stage of proceeding, grant time, from time to time, to the parties and adjourn the hearing for reasons to be recorded in writing. However, such adjournment shall not be granted for more than three times to a party during the proceeding [Sub-section (1A)].

Rectification of mistakes: The Appellate Tribunal may, at any time within six months from the date of order, with a view to rectifying any mistake apparent from the record, amend any order passed by it and the Tribunal shall make such amendments if the mistake is brought to its notice by Principal Commissioner/ Commissioner of Central Excise or the other party to the Appeal. However, an amendment which has the effect of increasing the liability of the other party will not be made without giving a notice to him and allowing him a reasonable opportunity of being heard [Sub-section (2)].

Time period for deciding the appeal: Every appeal shall be decided by the Appellate Tribunal within a period of three years from the date on which such appeal is filed, if it is possible to do so.

Finality of the orders of the CESAT: The orders passed by the Appellate Tribunal are final unless an appeal is made to the High Court or the Supreme Court under section 35G or 35L respectively [Sub-section 4].

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