(1)The [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] shall give an opportunity to the appellant to be heard if he so desires.(2)The [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.(3)[The shall, after making such further inquiry as may be necessary, pass such order, as he thinks [just and proper -] [ Substituted by Act 14 of 2001, Section 110, for certain words (w.e.f. 11-5-2001).](a)confirming, modifying or annulling the decision or order appealed against; or(b)referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely: -(i)where an order or decision has been passed without following the principles of natural justice; or(ii)where no order or decision has been passed after re-assessment under section 17; or(iii)where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant.]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 [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] is of opinion that any duty has not been levied or has been short-levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 28 to show cause against the proposed order.(4)The order of the [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] 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-A) The [Commissioner (Appeals)] [Inserted by Act 14 of 2001, Section 110 (w.e.f. 11-5-2001). ][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.] [Inserted by Act 14 of 2001, Section 110 (w.e.f. 11-5-2001). ](5)On the disposal of the appeal, the [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] shall communicate the order passed by him to the appellant, the adjudicating authority [, the Chief Commissioner of Customs and the Commissioner of Customs.] [ Substituted by Act 18 of 2005, Section 69, for " and the Commissioner of Customs" (w.e.f. 13-5-2005).]
