Central Excise Act, 1944
35. APPEALS TO [ 100 COMMISSIONER
(APPEALS) 100 ].
(1) Any person aggrieved by any decision or order passed under
this Act by a Central Excise Officer, lower in rank than a [
100 Commissioner of Central Excise 100 ], may appeal to the [ 100
Commissioner of Central Excise (Appeals) 100 ] [hereafter in this Chapter
referred to as the [ 100 Commissioner (Appeals) 100 ]] within three months from
the date of the communication to him of such decision or order :
Provided that the [ 100 Commissioner (Appeals) 100 ] may,
if he is satisfied that the appellant was prevented by sufficient cause from
presenting the appeal within the aforesaid period of three months, allow it to
be presented within a further period of three months.
(2) Every appeal under this section shall be in the prescribed
form and shall be verified in the prescribed manner.