Central Excise Act, 1944
35A. PROCEDURE IN APPEAL.
(1) The [ 100 Commissioner (Appeals) 100 ] shall give an opportunity to the appellant to be heard, if he so desires.
(2) The [ 100 Commissioner (Appeals) 100 ] may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if the [ 100 Commissioner (Appeals) 100 ] is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable.
(3) The [ 100 Commissioner (Appeals) 100 ] may, after making such further inquiry as may be necessary, pass such order as he thinks fit confirming, modifying or annulling the decision or order appealed against, or may refer the case back to the adjudicating authority with such directions as he may think fit for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary :
Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order :
Provided further that where the [ 100 Commissioner (Appeals) 100 ] is of opinion that any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, no order requiring the appellant to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 11A to show cause against the proposed order.
(4) The order of the [ 100 Commissioner (Appeals) 100 ] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(5) On the disposal of the appeal, the [ 100 Commissioner (Appeals) 100 ] shall communicate the order passed by him to the appellant, the adjudicating authority and the [ 100 Commissioner of Central Excise 100 ].