Appeals and Revisions :
| Nature of appeal | TO BE FILED WITH | Against which order it can be preferred | Who can prefer | Time limit for filing of appeal | Time limit for Disposal of appeal |
| First Appeal | Commissioner (Appeals ) | Adjudicating Authority ( Lower in Rank of commissioner | ASSESSEE | Within 60 days from order.
Condonation of delay allowed up to 30 days |
If possible , within 6 months from the date on which appeal filed |
| First Appeal | CESTAT | Commissioner as an Adjudicating Authority | ASSESSEE | Within 3 months from communication or decision or order.
Condonation of delay in filing appeal-without time limit |
If possible , within 3years from the date on which appeal filed |
| Second Appeal | CESTAT | COMMISSIONER (Appeals ) | ASSESSEE/DEPARTMENT | Within 3 months from communication or decision or order.
Condonation of delay in filing appeal-without time limit |
If possible , within 3years from the date on which appeal filed |
| Appeal to High Court | HC | CESTAT ( OTHER THAN RATE OF DUTY AND VALUATION MATTERS ) | ASSESSEE/DEPARTMENT | Within 180 days of receipt of the CESTATs order (
Condonation of delay in filing appeal-without time limit |
As per code of civil Procedure ,1908 |
| Appeal to Supreme Court | SC | CESTAT orders relating to rate of duty and valuation matters /orders of HC | ASSESSEE/DEPARTMENT | As per code of civil Procedure ,1908 | As per code of civil Procedure ,1908 |
Note- The determination of any question having a relation to the rate of duty shall include the determination of taxability or exciseability of goods for the purpose of assessment.