(1)Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order-(a)a decision or order passed by the Collector of Central Excise or of Customs as an adjudicating authority;(b)an order passed by the Collector (Appeals) under Section 80-A;(c)an order passed by the Administrator, Collector of Central Excise or of Customs or the Appellate Collector of Customs under Section 80, as it stood immediately before the appointed day;(d)an order passed by the Administrator, either before or after the appointed day, under Section 81, as it stood immediately before that day:Provided that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where,-(i)the value of the thing confiscated without option having been given to the owner thereof to pay a fine in lieu of confiscation under Section 73; or(ii)the amount of fine or penalty determined by such order, does not exceed ten thousand rupees.(2)The Administrator may, if he is of opinion that an order passed by the Collector of Central Excise or of Customs or the Appellate Collector of Customs under clause (b) of sub-section (1) of Section 80, as it stood immediately before the appointed day, is not legal or proper, direct an officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised officer) to appeal on his behalf to the Appellate Tribunal against such order.(3)The Collector of Central Excise or of Customs, may, if he is of opinion than an order passed by the Collector (Appeals) under Section 80-A is not legal or proper direct the authorised officer to appeal on his behalf to the Appellate Tribunal against such order.(4)Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Collector of Central Excise or of Customs, or, as the case may be, the other party preferring the appeal.(5)On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in the prescribed manner against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (4).(6)The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (4) or sub-section (5), if it is satisfied that there was sufficient cause for not presenting it within that period.(7)An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2) or sub-section (3) or an memorandum of cross-objections referred to in sub-section (5) be accompanied by a fee of two hundred rupees.
