(1) Any person aggrieved by any decision or order
made by the Adjudicating Authority
under this Act may prefer an appeal:-(a) where the decision or order
has been made by the
Director General
, to the
Central Government,(b) where the decision or order
has been made by an officer subordinate to the
Director General
, or the Director General or to any officer superior to the
Adjudicating Authority
authorised by the Director General to hear the appeal,within a period of forty-five days from the date on which the decision or order
is served on such person:Provided that the Appellate Authority
may, if it is satisfied that the appellant
was prevented by sufficient cause from preferring the appeal within the
aforesaid period, allow such appeal to be preferred within a further period of
thirty days;Provided further that in the case of an appeal against a decision or order
imposing a penalty or redemption charges, no such appeal shall be entertained
unless the amount of penalty or redemption charges has been deposited by the
appellant;Provided also that, where the Appellate Authority
is of opinion that the deposit
to be made will cause undue hardship to the appellant, it may, at its
discretion, dispense with such deposit either unconditionally or subject to such
conditions as it may impose.(2) The Appellate Authority
may, after giving to the appellant a reasonable
opportunity of being heard, if he so desires, and after making such further
inquiries, if any, as it may consider necessary, make such orders
as it thinks
fit, confirming, modifying or reversing the decision or order appealed against,
or may send back the case with such directions as it may think fit, for a fresh
adjudication or decision, as the case may be, after taking additional evidence,
if necessary:Provided that an order
enhancing or imposing a penalty or redemption charges or
confiscating 1[the goods (including the
goods connected with services
or technology
)] [helldodold[goods]helldod] of a greater value shall not be made under this section
unless the appellant has been given an opportunity of making a representation,
and if he so desires, of being heard in his defence.(3) The order
made in appeal by the Appellate Authority
shall be final.