Appeals to Commissioner (Appeals) [Section 35] :
All decisions and orders passed under the Central Excise Act or the rules made thereunder are subject to two departmental appeals except in the case where the order -in-original is passed by the Principal Commissioner/ Commissioner as an adjudicating authority when only one right of appeal to the Tribunal is conferred. The First Appeal as per the provisions of section 35 of the Central Excise Act lies to the Commissioner (Appeals) if the order or decision is of an officer lower in rank than the Principal Commissioner/ Commissioner of Central Excise.
Such an appeal can be filed within sixty days from the date of the communication of decision/ order. This period can be extended by a further period of thirty days by Commissioner (Appeals) on sufficient cause being shown.
Commissioner (Appeals) 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 can be granted for a maximum of three times to a party during the proceeding.
The Second Appeal against the order of the Commissioner (Appeals) can be filed to the Appellate Tribunal except for the type of cases referred to in Sl.No.2 of the chart above.
Form and manner of filing appeal: As per Rule 3 of Central Excise (Appeals) Rules, 2001 an appeal under sub-section (1) of section 35 to the Commissioner (Appeals) shall be made in Form No.E.A.-1 (in duplicate) and shall be accompanied by a copy of the decision or order appealed against.
Signatories to the appeal: As per Rule 3(2), of Appeal Rules, 2001 the grounds of appeal and the form of verification as contained in Form No.E.A. -1 shall be signed –
(a) in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorized by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a Hindu undivided family, by the karta and, where the karta is absent from India or is mentally incapacitated from attending to his affai rs, by any other adult member of such family;
(c) in the case of a company or local authority, by the principal officer thereof;
(d) in the case of a firm, by any partner thereof, not being a minor;
(e) in the case of any other association, by any member of the association or the principal officer thereof; and
(f) in the case of any other person, by that person or some person competent to act on his behalf.
The Supreme Court, in Commissioner v. Eicher Motors Ltd. 2007 (216) E.L.T. A133 (S.C.), held that Commissioner (Appeals) cannot take a view contrary to decision of Tribunal on the same and identical set of facts for periods subsequent to decision of Tribunal.