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(1) Any pmon?eved by any decision e>rorder passed under this Aq:11,2:rJbe. Central Goods an4 Services Tax Act by an adjudicating authority may appeal to such Appellate?rity as may he presmhed within three months from the dateron whidr the' said decision or order is communicated to· such person: (2) The Commissioner may; 011 his own nfotion, ·or upon request'from the Commissioner of central.tax, call for and examine the record of any proceedmg ,in which =d==? :::;:le ?n?c!:Z ?j?J:?: Tax Act. forthe purpose of satisfying himself as to the legality or. propriety of the said. decisi()n or order and may, by 'drder, · direct any officer subordinate , to him to apply to ? Appellate. Authority within six months ?the? of communication of-the said decision or order .. for the determination ofsuch points arising out of the $aid decision or order.as may be specified by the Commissioner in his order. (3) Where, in pursuance of an or? under, .sub-section (2), the authorised officermakes an application to the AppellateAu.fh()rity, sucli• .. application sball .,!>e · dealt with by the.?? 4uth9rity as_ if it.were ? appeal made against the decision or order ofthe adjudicating authority andsuch authorised oflicer·were an appellant and the provisions of this Act relating to' appeals shall apply to such application. ' ( 4) 'lhe Appellater: l'\uthorityMay; if he is satisfied that the appellant was·· prevenred by''sufficient cause from · pi'tsentmg the appeal• within· ·the aforesaid· period of three months or six months, othe casemafbe, allow it ,?],le presented within a further period of one month. (5) Every appeal under this secti.Qn shall be ,inauch form anc · sh.all be verified in such manner as may he-prescribed ( 6) No appeal shall be filed under sub-section (1), unless th, appellut has paid- (a) in full, such part of the a,mount ,<>ft?, interest fin fee and'j,enalty arising from th??p?ed'order;: is admitted by him; arid · " · · ' Appeals to Anndlll Authority. - -r,..-. 111 (p) asum equal to t.cm.A? cent. of the remaining amount of tax ..,.: flispute arising from thesaid order, i9-.relatio,.to whichthe ?ppealhas been filed. (7) Wherethe appellant has 'paid .the amount under sub- section ( 6),. the recovery proceedings for thebalance amount shall be ?¢..tq,h?\stt.yed. (8) The Appella? A\ltlltttiiy.??. give an opportunity to the appellant of being heard (9) The Appellate Authority tnar, if sufficient cause is shown at any·stage ofheariWg.of'an?.granttill)e to the parties or any of them and adjourn the hearing ofthe appeal for reasons to be recorded in writing: PttMded that no, such adjournment shall be granted more than three times to a party dming,heari.ng of the appeal. · . (10) The Appellate Autbo?,JUY, at.the time of hearing of an appeal. allow all-appellant. tc> add any ground of appeal not specified .ill· the grounds Qf app? if it is satisfied 0 , .· that the omissi.o? .of that gro,??-4 Jrom the grounds of , appeal was not willfμl or ?nal>le. . .. ,,,,, (11) The Appellate Autho?shall, lifter lll? .? farther mquiry as may be. ne? •• pass.such order, as it thinks · just and proper •.. ?onfuln?g, modifying or annulling the decision or order a?ea against butshall not referthe case bade to .the adjudicating authority that passed the said decisi<>rt or order: · Provided that an?rder enhancing any fee or penalty or fine in lieu of ?nfiscat,ion or 5pnfiscmng? of greater value or reducing the amount _of refund or input tax credit shall not be passed unless the appelll:Qt hasbeep pen a reasonable opportunity of showing. cause againstthe proposed order: Provided further that. where.? Appellate Authority is of the opinion that any tax has no? b?en paid or short-paid or erroneously refunded, or where input· tax credit hasbeen wrongly availed. or utilised. no order requiring the appellant to pay such tax or input . . . . ' . . . tax creditshall be passed unlessthe appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73or sedia.ri74. 112 {12) The order of tht'f1PPellatc Authority disposing of the appeal shallbe lii"itti? and shalh?ate the points for determination, the dedsfbn thereon and the reasons for ·such decisioh. {13) ·-·t-_?- . ·_ r :J';s·,1·t\.' ; :-· -_ .. -__ :; The Appellate Authority 'sliall where it is possible to do so, hear and decid? ev?Q'?Pl'? w_!thin a period of one year from the dare on wtifc:lrit IS filed: · .•.. , ..... ·· Provided that W'here the ?\ijlllC?.o,f order is stayed by an order ofa court pr '!'rib? :tJi,= perfud:of,sugi stay ? be exc1uaed in C91l1Putjng th? p#iod of one year. < (14) On disposal ofthe appeal, the Appellate Authority shall communicate·the. order passedby it to the .appellant, respondent and:tothe adjudicating authority. ?15) A copy of the order passedby the Appellate Authority ·· shall alsobe sent to the Commissioner or the authority designated by' him iri this beHalf andthe jurisdictional Commissioner of central·ta:x ·or an authority designated by him in thisbehalf. . . 1os.· cf) ·-:, . " Eyecy order passed, 1J!i4er this section shall,. subject to the provisi?. of ?011 lμB or section 113 or section 1?7 or section 118be? .. and bindingo,11the parties. Subject to the p?iri? ?f?mJJ2J and any rules made thereunder, the Provisional Authority may on his . own motion, or ??ff inf<>rmation received by him or on requestJioin,.??fommis5ior,i?r of ?tral tax. cal,\?u for and exain,.).Qe tli?J:?rd of any procee<lirigs..l)Ild (he -. ; ·· considers that .?y .q?qmon .oJ' Q{(\?i: ,p? w,,der this Act or under the Central Goo4s an,(?,ervic? Tax.Act J.>y any officersubordinate to him. is erroneous in so far as it iJ prejudicial to the int?i:?st <>fr?enu? imd ismegal or Impreper.or has not tak#J?,.Jn.to account. certain material ?, whether available at the· til:ne of. ?μan?e of th.e sai.d order or not Of in a)JlS?,quence of an ob??tion by, the, CompuyU? all<\ ,.f\\lrutpr, Gen? <>(Jpd? .. he may, .. if nc;cessai:y, stay ?e 9peration of such deQsion or orderfor ,sudl period as,bedeemJ,fit·and after giving the person cbncerned an opportunity of being heard ahd after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling thesaid decision, or order. Powers of RevisiOI Authority. (2) Toe Revisional Authority shall not exercise any power under sub-section (1), if- 113 (a), .?e.order. has be?n subif..Cf,, ? ,?an .. "pea,!.under ,section 107 or section! 12 tit"sectton 117 or section ·118; or · ··· '!·' ·· (\?) the pqiod. ?tjfi? un9? s?b-?!,i<>? ,(2) of ?F?<?n. 101 hafiiotyetexp?d or mote ,ffi,ii t;tee .·· years have expirep aftef1lJ:? P?ll!S of th?.,Qecision or order sought to ?:?d? 9r , .. (c) the order has alreadytbeen: ??'fof?on under this section at an earlier stage; of·' ,:, · ' ' (cl),' the order has?? inextr?of the powers ,> undersub-section (11: ... ./ . . ' .;; ?-\l'f ?;'.';:·· .... . -? Provided• that '.flie Revwonal · Authorify4nay ?nan· order under sub-section. (1) on any point which has nof'l,een flOsed and decided in an appdl· referred to ia:·? .. (a) ofsab-section (2), before the expiry ofa perit>G'ofone }'ftl' ftotn the datehfthe order insuchappealerbeforetheexpiry$J)dti8d?threeylmsrefe.tred to. in clause Cb) of that sub-section, wlii?et is laten,, ·'"' ,;., (3)t,, Bvery ·Older·passed•in revi$ion·:under.sulJ..sedion · i(l) ,: 1 shall, su1Ject to the provisions ofsedfon· t,J.,3-c,r ?on 117 or sectio11·118"be·final and bitldmgonthepartie,s. f ,!qt :'} .\(>J,: 1\.;;".? '• · (4)··: Iftke?dec:;isionor.order mvolffl.1anissue on which ,. ·, · · the Appalate 'liibunal or the High Court has given its decision in'som.e o?r proceedings andan appeal to the High Court or the Supreme Court against such decision · of tbe,•AJ>pellate Tribunal or the High Court is pending. · the ·penod,sttent between the date of the decision of the Appellate ''Iribunal. and. the date of lhe: decision. of the HigWCourt or the date of thededst<W.tofthe High Court andthe date of the decision"oftheSupreme Courtshall be • 11,; . txcluded in com.pt)ting the periocloflirnttaoon referred to ·in clause (b) of suh--secti<>n (!) whe,:e;? for revision have been initiat-1 by wa? 0,f ? ofa,notice under this section. · " ) ·1 · (5) Where the issuatlce of an,order :under,??on (1) is stayed by,the order. of a ? <n1;?ate 1iibunal, ,i. the period,of such stay shall????.,in computing the period of limita'tion reforted to in :daU# (b) ofsub- sectio?(?). ., .,. '??: (6) For the.purpo$CS of.this section, the ?:rDl,-;- (i) "record· shall include all rec'ords 'relating to any lcp? dlider this .A£t.>Miblble at theJime of :·,,.,,aamtnation·bythe R? A\Jthority; 114 Procedure before Appellate 'Iiibunal. President and Qf Appellate Tribunal., their qualification, · appointment. con · df service. etc. .1h!.1)';,?i?.''.'?4,??op,??s??1i' fuqμae intimation ?? ?y any officer lower in ran1c than the Revisioajif Authority.