Procedure in appeal

Q: When did Section 35A of the Central Excise Act come into force?

Section 35A of the Central Excise Act, cited as Central Excise Act 1944 35A, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.

In force From 28 Feb 1944 Act 1 of 1944 As on 16 Oct 2026

Act 1 of 1944 Ministry Finance Enacted 24 Feb 1944 In force 28 Feb 1944 Cited by 1 provision Instruments 3

Section 35A of the Central Excise Act, 1944 deals with procedure in appeal. The [Commissioner (Appeals)] shall give an opportunity to the appellant to be heard, if he so desires. The Act came into force on 28 Feb 1944.

¹[35A. Procedure in appeal.--(1) The ²[Commissioner (Appeals)] shall give an opportunity to the appellant to be heard, if he so desires.
(2) The ²[Commissioner (Appeals)] 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 ²[Commissioner (Appeals)] is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
(3) ³[The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against:]
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 ²[Commissioner (Appeals)] 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 ²[Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
⁴[(4A) The Commissioner (Appeals) shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.]
(5) On the disposal of the appeal, the ²[Commissioner (Appeals)] shall communicate the order passed by him to the appellant, the adjudicating authority ⁵[, the ⁶[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise]] and the ⁷[Principal Commissioner of Central Excise or Commissioner of Central Excise].
Section 35A, The Central Excise Act, 1944 (Act 1 of 1944).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

s. 11A Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded

Referred to by 1

s. 35EE Revision by Central Government

Made under this section, and citing it

1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Notification No. 27/2009-CE (N.T.)Notification 2009

Another 2 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 35A

What does Section 35A of the Central Excise Act deal with?

Section 35A of the Central Excise Act is headed "Procedure in appeal". [35A. Procedure in appeal.--(1) The [Commissioner (Appeals)] shall give an opportunity to the appellant to be heard, if he so desires.

How do I find court cases under Section 35A of the Central Excise Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 35A, section 35A Central Excise Act 1944, section 35A of the Central Excise Act. People searching for it also type section 35a of central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 35A of the Central Excise Act, and has it changed?

Its own text turns on section 11A (Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No. 27/2009-CE (N.T.) (2009).

When did Section 35A of the Central Excise Act come into force?

Section 35A of the Central Excise Act, cited as Central Excise Act 1944 35A, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.