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38 EXCISE LAW TIMES [ Vol. 372

(e) the [duty of excise and interest, if any, paid on such duty] borne by
the buyer, if he had not passed on the incidence of such [duty and in-
terest, if any, paid on such duty] to any other person;
(f) the [duty of excise and interest, if any, paid on such duty]
borne by any other such class of applicants as the Central
Government may, by notification in the Official Gazette, speci-
fy :
Section 12B. Presumption that the incidence of duty has been passed on
to the buyer. - Every person who has paid the duty of excise on any goods
under this Act, shall, unless the contrary is proved by him, be deemed to
have passed on the full incidence of such duty to the buyer of such goods.
Section 35. Appeals to [Commissioner (Appeals)]. - (1) Any person ag-
grieved by any decision or order passed under this Act, by a Central Excise
Officer, lower in rank than a [Principal Commissioner of Central Excise or
Commissioner of Central Excise], may appeal to the [Commissioner of Cen-
tral Excise (Appeals)]] [hereafter in this Chapter referred to as the [Com-
missioner (Appeals)] [within sixty days] from the date of the communica-
tion to him of such decision or order :
[Provided 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.]
[(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 record-
ed in writing :
Provided that no such adjournment shall be granted more than three times
to a party during hearing of the appeal.]
(2) Every appeal under this section shall be in the prescribed form and
shall be verified in the prescribed manner.
Section 35E. Powers of [Committee of Chief Commissioners of Central
Excise] or [Principal Commissioner of Central Excise or Commissioner of
Central Excise] to pass certain orders. -
(1) The Committee of Chief Commissioners of Central Excise may, of its
own motion, call for and examine the record of any proceeding in which a
Principal Commissioner of Central Excise or Commissioner of Central Ex-
cise as an adjudicating authority has passed any decision or order under
this Act for the purpose of satisfying itself as to the legality or propriety of
any such decision or order and may, by order, direct such Commissioner or
any other Commissioner to apply to the Appellate Tribunal for the deter-
mination of such points arising out of the decision or order as may be speci-
fied by the Committee of Chief Commissioners of Central Excise in its or-
der. ”
28. Thus, from the reading of provisions of Section 11A(1) of the Act,
which provides for recovery of any duty of excise which has not been levied or
paid or has been short levied or short paid or erroneously refunded. The recov-
ery of such amount of excise duty can be made under Section 11A(1) irrespective
of whether such non-levy or non payment or short levy or short payment or er-
roneously refund was on the basis of any approval, acceptance or assessment

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