Summary :

The law and procedure relating to appeal can be summarized in the form of following table.

Order passed by	Appeal lies to	Form to be used	Section
1. Assistant/Deputy/Joint/ Additional Commissioner	Commissioner (Appeals) Within 60 days of receipt of order	EA1 (Assessee) EA2 (Department)	Section 35 & Section 35E
2. Principal Commissioner/ Commissioner/ Commissioner (Appeals) [Except where the order of Commissioner (Appeals) relates to loss of goods in transit, processing loss, rebate of duty on exports and exports without payment of duty (other than Bhutan)]	Appellate Tribunal Within 3 months of receipt of order	EA3 (Appellant) EA 4 (Cross objections by opposing party) EA5 for departmental appeal [in case of order passed by Commissioner (Appeals)]/application [in case of order passed by the Principal Commissioner/ Commissioner]	Section 35B & Section 35E
3. Appellate Tribunal (not involving rate of duty or valuation)	High Court Within 180 days of receipt of order	EA6 (Appellant) EA7 (Cross objections by opposing party)	Section 35G
4. High Court	Supreme Court by permission of High Court	No specified form	Section 35L
5. Appellate Tribunal (relating to rate of duty/valuation)	Supreme Court	No specified form	Section 35L
6. Commissioner (Appeals) relating to loss of goods in transit, processing loss, rebate of duty on exports and exports without payment of duty (other than Bhutan)	Revision Application to be made to Government of India (Revisionary Authority) Within 3 months of receipt of order [No provision for further appeal]	EA 8	Section 35EE

Apart from the above appellate remedies available under the central excise law, the Constitution of India also provides remedies in the form of Special Leave Petitions (SLPs) and Writs. The Supreme Court of India is empowered under Article 136 of the Constitution of India to grant special leave to any of the parties to appeal, aggrieved by any order or judgment passed by any Court or Tribunal in India. The applications under Article 136 are termed as Special Leave Petitions (SLPs) as these can be admitted only with special leave (permission) of Supreme Court. The High Courts, within the territory of its jurisdiction, have powers, vide article 226 of Constitution, to issue orders or writs for enforcement of any fundamental right and for any other purpose. The Supreme Court, under Article 32 of the Constitution of India, is also empowered to issue writs for enforcement of fundamental rights