Section 50, Central Excise Act, 1944 [S18-PBC]

As at 6 September 2026. In force from 2 January 1944.

In Central Excise Act, 1944 [A10-B3R]. This text from 20 June 2016, by Act 66 of 2016 [A11-KHY]. Other texts (1): from 2 January 1944 to 19 June 2016.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 50, Central Excise Act, 1944 [S18-PBC]. Machine: S18-PBC.

50. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within one hundred and twenty days from the date on which the order is communicated to him, prefer an appeal to the proper officer in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.

Defined terms in this text (2)

Board: Section 2, Central Excise Act, 1944 [S18MV1] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

proper officer: Section 2, Central Excise Act, 1944 [S18MV1] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner

proper officer: 21 more definitions.

Made under this section, or naming it (0)

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Cited by (2)

Section 53, Central Excise Act, 1944 [S18-PE6], 2 January 1944, Band A. "section 50".

Section 2, Central Excise Act (Amendment) Act, 2016 [S27-N7T], 20 June 2016, Band A. "section 50 of the Central Excise Act, 1944 (1 of 1944)".

Not held (0)

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Duties published under this section (0)

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