Section 50, Central Excise Act, 1944 [S18-PBC]
As at 2 January 1944. In force from 2 January 1944.
50. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within thirty 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)
none
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)
none
Duties published under this section (0)
none