Amendment status not verified — confirm the current text below against the official source.
The Authority or the Appellote Authority sholl, subject to the provisions of ttris Chopter, hove power to regulote its own procedure. CHAPTER_XVIII APPEALSAND REVISION I07. (l) Any person oggrieved by ony decision or order possed under thisAct or the CentrolGoods ond Services Tox Ad by on odjudico- ting outhority moy oppeolto such Appellote Authority os moy be prescribed within three months from the dote on which the soid decision or order is communi- coted to such person. Procedure ofAutho. rity ond Appellote Authority. Appeols to Appellote Authority. 248 (2) The Commissioner moy, on his own motion, or upon request from the Commissioner of centrol tox, coll for ond exomine the record of ony proceeding in which on odjudicoting outhority hos possed ony decision or order under this Act or the Centrol Goods ond Services Tox Act, for the purpose of sotisfying himself os to the legolity or propriety of the soid decision or order ond moy, by order, direct ony oflicer subordinoteto him to opplyto the Appellote Authority within six months from the dote of communicotion of the so id decision or order for the determinotion of such points orising out of the soid decision or order os moy be specified by the Commissioner in his order. (3) Where, in pursuonce of on order under sub-section (2), the outhorised officer mokes on o pplicotion to the Appellote Authority, such opplicotion sholl be deoh with by the Appellote Authority os if it were on oppeol mode ogoinst the decision or order of the odjudicoting outhority ond such outhorised officer were on oppellont ond the provisions of this Act reloting to oppeols sholl opply to such opplicotion. (4)The Appellote Authority moy, if he is sotisfied thotthe oppellont wos prevented by sufficient couse from presenting the oppeolwithin the oforesoid period of three months or six months, os the cose moy be, ollow it to be presented within o further period of one month. 219 (5) Every oppeol under this section sholl be in such form ond sholl be verified in such monner os moy be prescribed. (6) No oppeol sholl be filed under sub-section (l), unless the oppellont hos poid- (o) in full, such port of the omount of tox, interest, fine, fee ond penolty orising from the impugned order. os is odmitted by him; ond (b) o sum equolto ten per cent. of the remoining omount of tox in dispute orising from the soid order, in relotion to which the oppeol hos been filed. (7) Where the oppellont hos poid the omount under sub-section (6), the recovery proceedings for the bolonce omount sholl be deemed to be stoyed. (8) The AppelloteAuthority sholl give on opportunity to the oppellont of being heord. (9) The Appellote Authority moy, if sufficient couse is shown ot ony stoge of heoring of on oppeol, gront time to the porties or ony of them ond odiourn the heoring ol the oppeol for reosons to be recorded in writing: Provided thot no such odjourn- ment sholl be gronted more thon three times to o porty during heoring of the oppeol. 250 ( l0) The Appellote Authority moy, ot the time of heoring of on oppeol, ollow on oppellont to odd ony ground of oppeol not specified in the grounds of oppeol, il it is sotisfied thotthe omission of thot ground from the grounds of oppeol wos not wilful or unreosonoble. ( I I ) The Appellcrte Aufiority sholl, ofter moking such further inquiry os moy be necessory, poss such order, os it *rinks iustond proper, conlirming, modilying or onnulling the decision or order oppeoled ogoinst but sholl not refer the cose bock to the odjudicoting outhority thot possed the soid decision or order: Provided hoton order enhoncing ony fee or penolty or fine in lieu of confiscotion or confiscoting goods of greoter volue or reducing the omount of refund or input tox credit sholl not be possed unless the oppellont hos been given o reosonoble opportunity of showing couse ogoinst the proposed order: Provided further thot where the Appellote Authority is of the opinion thot ony tox hos not been poid or short-poid or erroneously refunded, or where input tox credit hos been wrongly ovoiled or utilised, no order requiring the oppellontto poy such tox or input tox credit sholl be possed unless the oppellont is given notice to show couse ogoinst the proposed order ond the order is possed within the time limit specified under section 73 or section 74. 251 (12) The order of the Appellote Authority disposing of the oppeol sholl be in writing ond sholl stote the points for determinotion, the decision trereon ond the reosons for such decision. (13) The Appellote Authority sholl, where it is possible to do so, heor ond decide every oppeolwithin o period ol one yeor from the dote on which it is filed: Provided thot where fre issuonce of order is stoyed byon orderofo court or Tribunol, the period of such stoy sholl be excluded in computing the period of one yeor. (14) On disposol of the oppeol, the Appellote Authority sholl communicote the order possed by itto the oppellont, respondent ond to the odjudicoting outhority. (15) A copy of the order possed by the Appellote Authority sholl olso be sent to the Commissioner or the outhority designoted by him in this beholf ond the jurisdictionol Commissioner of centrol tox or on outhority designoted by him in this beholl. (16) Every order possed under this section sholl, subject to the provisions oi section 108 or section 113 or section 117 or section I l8 be finol ond bindinq on the porties.