Table Of Content — THE CENTRAL EXCISE ACT, 1944

Table Of Content Central Excise (Appeals) Rules , 2001 Issue Date: 01 -J -July-2001 | Last Updated: 23-November-2017 Central Excise (Appeals) Rules , 2001 [ Notification No . 32/2001 -C . E . (N . T . ) , dated 21 . 06 . 2001] In exercise of the powers conferred by section 37 of the Central Excise Act , 1944 (1 of 1944) , the Central Government hereby makes the following Rules , namely:- Rule 1 . Short title , extent and commencement . - These Rules may be called the Central Excise (Appeals) Rules , 2001 . They extent to the whole of India . They shall come into force on and from the 1st day of July , 2001 . Rule 2 . Definitions . - In these Rules , unless the context otherwise requires , - (a) " Act " means the Central Excise Act , 1944 (1 of 1944); (b) " Form " means a form appended to these Rules; (c) words and expressions used in these Rules and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act . Rule 3 . Formof appeal to Commissioner (Appeals ) . - An appeal under sub-section (1) of section 35 of the Act to the Commissioner (Appeals) shall be made in Form No . E . A . -1 . The grounds of appeal and the form of verification as contained in Form No . E . A . -1 . shall be signed , - (a) in the case of an individual , by the individual himself or where the individual is absent from India , by the individual concerned or by any person duly authorized by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs , by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu undivided family , by the Karta and , where the Karta is absent from India or is mentally incapacitated from attending to his affairs , by any other adult mem