Section Text
1 [5C.Hearing of appeals by Tribunal
(1) Anappeal under sub-section (7) of section 5A may be preferred to the Tribunalwithin one month from the date on which the notice of demand regarding theassessment is served on the manufacturer :
Providedthat the Tribunal may admit an appeal after the expiration of the periodaforesaid, if it is satisfied that the appellant had sufficient cause for notpreferring it within that period.
(2) Everyappeal referred to in sub-section (1) shall be in the prescribed form and shallbe verified in the prescribed manner and shall be accompanied with such fees asmay be prescribed.
(3) TheTribunal shall fix a day and place for the hearing qf the appeal and shall givenotice of the same to the appellant and to the Committee.
(4) TheTribunal may, after giving the appellant and the Committee an opportunity ofbeing heard, pass such order thereon as it thinks fit;
Providedthat no order enhancing the assessment shall he made unless the appellant hashad a reasonable opportunity of showing cause against such enhancement.
(5) TheTribunal shall send a copy of any order passed under this section to theappellant and to the Committee and such order shall be final.
(6) Indischarging the functions under this section, the Tribunal may, subject to anyrules that may be made in this behalf, follow such procedure as it thinks fit.
(7) TheTribunal shall have all the powers of a civil court while trying suit under theCode of Civil Procedure, 1908, in respect of the following matters, namely :--
(a)summoning and enforcing the attendance of any person and examining him on oath;
(b)requiring the discovery and production of any documents;
(c)receiving evidence on affidavits;
(d)requisitioning any public record or copy thereof from any court or office;
(e) issuingcommissions for the examination of witnesses and documents;
(f) anyother matter which may be prescribed.
(8) Theexpenses of the Tribunal shall be borne by the Central Government.
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1. Sections 5A to 5Finserted by the Textiles Committee (Amendment) Act, 1973 (51 of 1973), Section 6(1-1-1975).