Section 35

Appeals to 3 [Commissioner (Appeals) . — (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise], may appeal to the 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) [hereafter in this Chapter referred to as the 3 [Commissioner (Appeals)]] 5 [within sixty days] from the date of the communication to him of such decision or order:

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35. Appeals to 3 [Commissioner (Appeals) . — (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise], may appeal to the 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) [hereafter in this Chapter referred to as the 3 [Commissioner (Appeals)]] 5 [within sixty days] from the date of the communication to him of such decision or order: