Ins. by Act 18 of 2008, s. 83. — THE CENTRAL EXCISE ACT, 1944

9. Ins. by Act 18 of 2008, s. 83. (3) 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 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise], or, as the case may be, the other party preferring the appeal. (4) 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 (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.

Section 9