Appeals to 1Commissioner Appeals .
Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer lower in rank than a 2Commissioner of Central Excise may appeal to the 3Commissioner of Central Excise Appeals hereafter in this Chapter referred to as the 1Commissioner Appeals 4within sixty days from the date of the communication to him of such decision or order 5Provided that the Commissioner Appeals may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 6 1A The Commissioner Appeals may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner.