৪৷ The Excises and Salt Act, 1944 (I of 1944) এর-(১) section 2, 13, 13B, 23, 33, 35, 36A এবং 37 এর "Collector”, Additional Collector”, "Joint Collector”, "Deputy Collector” এবং "Assistant Collector” শব্দগুলির পরিবর্তে, যথাক্রমে, "Commissioner”, "Additional Commissioner”, "Joint Commissioner”, "Deputy Commissioner”, এবং "Assistant Commissioner” শব্দগুলি প্রতিস্থাপিত হইবে;(২) section 12 এর "Customs Act, 1969 (IV of 1969)” শব্দগুলি, কমা, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে "Customs Act, 1969 (IV of 1969), hereinafter referred to as the Customs Act” শব্দগুলি, কমাগুলি, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে;(৩) section 35 এর-(ক) sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) and sub-section (1A) প্রতিস্থাপিত হইবে, যথা:-"(1) Any person aggrieved by any decision or order, other than an order of attachment and sale under section 11, passed by an Excise Officer under this Act or the rules made thereunder may,within three months from the date of such decision or order, appeal therefrom,:-(a) where the decision or order has been passed by an Excise Officer not superior in rank to an Additional Commissioner of Excise, to the Commissioner (Appeal); and(b) where the decision or order has been passed by a Commissioner of Excise, Commissioner (Appeal) or an Excise Officer of equivalent rank, to the Appellate Tribunal constituted under section 196 of the Customs Act, hereinafter referred to as the Appellate Tribunal.(1A) Upon receipt of an appeal under sub-section (1),-(a) if the appeal has been preferred to the Commissioner (Appeal), the Commissioner (Appeal) may make such further enquiry and pass such order as he thinks fit, confirming, altering or annulling the decision or order appealed against:Provided that no order imposing or enhancing any penalty or fine or requiring payment of a greater amount of duty than has been adjudged in the decision or order appealed against shall be passed by the appellate authority unless the person affected has been given an opportunity of showing cause against it and of being heard:Provided further that the appellate authority may admit an appeal after the expiration of the aforesaid period not exceeding two months from the date of such expiration, if he is satisfied that the appellant has sufficient cause for not preferring it within that period;(b) if the appeal has been preferred to the Appellate Tribunal, the Appellate Tribunal shall, notwithstanding anything contained in this Act, dispose of the appeal, as per as practicable, in accordance with the provisions relating to the said Tribunal.”;(খ) sub-section (1A) sub-section (1B) হিসাবে পুনঃসংখ্যায়িত হইবে;(গ) sub-section (2) এর পর নিম্নরূপ sub-sections (3) এবং (4) সংযোজিত হইবে; যথা:-"(3) Every appeal which is pending immediately before the appointed day before the Board under section 35 of this Act, as it stood immediately before that day, and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal will dispose of such appeal or matter, as per as practicable, in accordance with the provisions laid down in section 196J of the Customs Act.(4) Notwithstanding anything contained in this Act, an appeal under sub-section (1) shall be deemed to have been allowed if the appellate authority fails to make a decision or order thereon within a period of six months from the date the appeal was preferred.Explanation.- For the purposes of this section, æappointed day” means the 1st day of October, 1995.”;(৪) উপ-ধারা (৩) এর বিধানাবলী ১লা অক্টোবর, ১৯৯৫ তারিখে কার্যকর হইবে৷