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.