Appeals

Description: This quiz covers the topic of Appeals in Indian Law, specifically in the context of Central Excise Law.
Number of Questions: 14
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Tags: central excise law appeals indian law
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Under the Central Excise Act, 1944, an appeal against an order of the Assistant Commissioner of Central Excise can be filed to which authority?

  1. Commissioner of Central Excise

  2. Central Excise Appellate Tribunal

  3. High Court

  4. Supreme Court


Correct Option: A
Explanation:

An appeal against an order of the Assistant Commissioner of Central Excise is first filed to the Commissioner of Central Excise under Section 35B of the Central Excise Act, 1944.

What is the time limit for filing an appeal to the Commissioner of Central Excise?

  1. 30 days

  2. 60 days

  3. 90 days

  4. 120 days


Correct Option: A
Explanation:

The time limit for filing an appeal to the Commissioner of Central Excise is 30 days from the date of the order being appealed against, as per Section 35B of the Central Excise Act, 1944.

Can an appeal be filed directly to the Central Excise Appellate Tribunal without first appealing to the Commissioner of Central Excise?

  1. Yes

  2. No


Correct Option: B
Explanation:

An appeal cannot be filed directly to the Central Excise Appellate Tribunal without first appealing to the Commissioner of Central Excise. The Commissioner's order must be appealed before an appeal can be made to the Tribunal.

What is the time limit for filing an appeal to the Central Excise Appellate Tribunal?

  1. 30 days

  2. 60 days

  3. 90 days

  4. 120 days


Correct Option: B
Explanation:

The time limit for filing an appeal to the Central Excise Appellate Tribunal is 60 days from the date of the order being appealed against, as per Section 35G of the Central Excise Act, 1944.

Can an appeal be filed against an order of the Central Excise Appellate Tribunal?

  1. Yes

  2. No


Correct Option: A
Explanation:

Yes, an appeal can be filed against an order of the Central Excise Appellate Tribunal to the Supreme Court under Article 136 of the Constitution of India.

What is the time limit for filing an appeal to the Supreme Court against an order of the Central Excise Appellate Tribunal?

  1. 30 days

  2. 60 days

  3. 90 days

  4. 120 days


Correct Option: C
Explanation:

The time limit for filing an appeal to the Supreme Court against an order of the Central Excise Appellate Tribunal is 90 days from the date of the order being appealed against, as per Article 136 of the Constitution of India.

Who can file an appeal against an order of the Central Excise authorities?

  1. The assessee

  2. The Commissioner of Central Excise

  3. Both the assessee and the Commissioner of Central Excise

  4. None of the above


Correct Option: C
Explanation:

Both the assessee and the Commissioner of Central Excise can file an appeal against an order of the Central Excise authorities, as per Section 35B and Section 35G of the Central Excise Act, 1944.

What is the procedure for filing an appeal under the Central Excise Act, 1944?

  1. File a memorandum of appeal in the prescribed form

  2. Pay the prescribed fee

  3. Serve a copy of the memorandum of appeal on the opposite party

  4. All of the above


Correct Option: D
Explanation:

The procedure for filing an appeal under the Central Excise Act, 1944, involves filing a memorandum of appeal in the prescribed form, paying the prescribed fee, and serving a copy of the memorandum of appeal on the opposite party, as per Rule 35 of the Central Excise Rules, 1944.

What are the grounds on which an appeal can be filed under the Central Excise Act, 1944?

  1. Error of law

  2. Error of fact

  3. Both error of law and error of fact

  4. None of the above


Correct Option: C
Explanation:

An appeal under the Central Excise Act, 1944, can be filed on grounds of error of law, error of fact, or both, as per Section 35B and Section 35G of the Act.

What is the effect of filing an appeal under the Central Excise Act, 1944?

  1. The order being appealed against is stayed

  2. The order being appealed against is set aside

  3. The order being appealed against is modified

  4. None of the above


Correct Option: A
Explanation:

The effect of filing an appeal under the Central Excise Act, 1944, is that the order being appealed against is stayed, meaning it is not enforceable until the appeal is decided, as per Section 35B and Section 35G of the Act.

What is the power of the appellate authority under the Central Excise Act, 1944?

  1. To confirm, modify, or set aside the order being appealed against

  2. To remand the case back to the lower authority

  3. Both of the above

  4. None of the above


Correct Option: C
Explanation:

The appellate authority under the Central Excise Act, 1944, has the power to confirm, modify, or set aside the order being appealed against, as well as to remand the case back to the lower authority for reconsideration, as per Section 35B and Section 35G of the Act.

What is the importance of appeals in the Central Excise Law?

  1. To provide a remedy to aggrieved parties

  2. To ensure uniformity in the application of the law

  3. To promote natural justice

  4. All of the above


Correct Option: D
Explanation:

Appeals in the Central Excise Law are important because they provide a remedy to aggrieved parties, ensure uniformity in the application of the law, and promote natural justice by allowing parties to challenge decisions made by lower authorities.

What are some of the challenges faced in the appeals process under the Central Excise Law?

  1. Delay in the disposal of appeals

  2. Complexity of the law

  3. High cost of litigation

  4. All of the above


Correct Option: D
Explanation:

Some of the challenges faced in the appeals process under the Central Excise Law include delay in the disposal of appeals, complexity of the law, and high cost of litigation.

What are some of the recent reforms undertaken to streamline the appeals process under the Central Excise Law?

  1. Introduction of e-filing system

  2. Establishment of dedicated benches for excise appeals

  3. Simplification of the appeal procedure

  4. All of the above


Correct Option: D
Explanation:

Some of the recent reforms undertaken to streamline the appeals process under the Central Excise Law include the introduction of e-filing system, establishment of dedicated benches for excise appeals, and simplification of the appeal procedure.

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