5C. Hearing of appeals by Tribunal.-
(1) An appeal under sub-section (7) of section 5A may be preferred to the Tribunal within one month from the date on which the notice of demand regarding the assessment is served on the manufacturer: Provided that the Tribunal may admit an appeal after the expiration of the period aforesaid, if it is satisfied that the appellant had sufficient cause for not preferring it within that period.
(2) Every appeal referred to in sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied with such fees as may be prescribed.
(3) The Tribunal shall fix a day and place for the hearing of the appeal and shall give notice of the same to the appellant and to the Committee.
(4) The Tribunal may, after giving the appellant and the Committee an opportunity of being heard, pass such order thereon as it thinks fit: Provided that no order enhancing the assessment shall he made unless the appellant has had a reasonable opportunity of showing cause against such enhancement.
(5) The Tribunal shall send a copy of any order passed under this section to the appellant and to the Committee and such order shall be final.
(6) In discharging the functions under this section, the Tribunal may, subject to any rules that may be made in this behalf, follow such procedure as it thinks fit.
(7) The Tribunal shall have all the powers of a civil court while trying a suit under the Code of Civil Procedure, 1908 (5 of 1908), in respect of the following matters, namely:-
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of any documents;
(c) receiving evidence on affidavits;
(d) requisitioning any public record or copy thereof from any court or office;
(e) issuing commissions for the examination of witnesses and documents;
(f) any other matter which may be prescribed.
(8) The expenses of the Tribunal shall be borne by the Central Government.