15. Appeal to Appellate Tribunal

1) Any importer objecting to an order passed or proceeding recorded :-

a) by any appellate authority on appeal under section 13; or

(b) by a Joint Commissioner or Deputy Commissioner suo motu under sub-section (2) of section 14 may appeal to the Appellate Tribunal within sixty days from the date on which the order or proceeding was served to him.

(2) The Appellate Tribunal may admit an appeal preferred after the period of sixty days mentioned in sub-section (1) if it is satisfied that the importer had sufficient cause for not preferring the appeal within that period.

(3) The appeal shall be in the prescribed form shall be verified in the prescribed manner and shall be accompanied by such fee, calculated at the rate of two per cent of the tax or penalty under dispute subject to a minimum of one hundred rupees and a maximum of two thousand rupees.

(4) The Appellate Tribunal may, after giving both parties to the appeal a reasonable opportunity of being heard-

(i) confirm, reduce, enhance or annul the assessment or the penalty or both;

(ii) set aside the assessment or the penalty or both and direct the assessing authority to pass fresh order after such further inquiry as may be directed., or

(iii) pass such order, as it may think fit:

Provided that if the appeal involves a question of law, decision on which is pending in any proceeding before the High Court or the Supreme Court, the Appellate Tribunal may defer the hearing of the appeal before it, till such proceeding is disposed of.

(5) Before passing any order under sub-section (4), the Appellate Tribunal may make such inquiry as it deems fit or remand the case to the appellate authority against whose order the appeal was preferred or to the assessing authority concerned for an inquiry and report on any specified point or points.

(6) Notwithstanding anything in subsection (4), where the importer who has filed an appeal under this section to the Appellate Tribunal fails to appear before the Appellate Tribunal either in person or by counsel when the appeal is called on for hearing, it shall be open to the Appellate Tribunal to make an order dismissing the appeal :

Provided that the Appellate Tribunal, may on an application made by the importer wit 'hin thirty days from the date of communication of the order of dismissal and on sufficient cause being shown by him for his non-appearance when the appeal was called on for hearing, readmit the appeal on such terms as it thinks fit, after giving notice thereof to the authority against whose order or proceeding the appeal is preferred.

(7) Except as provided in the rules made under this Act, the Appellate tribunal shall not have power to award costs to either of the parties to the appeal.

(8) Every order passed by the Appellate Tribunal under sub-section (4) shall be communicated by it to the importer, the authority against whose order the appeal was preferred, the Commissioner and such other authorities as may be prescribed.

(9) Every order passed by the Appellate Tribunal under sub-section (4) shall, subject to the provision of Section 14, be final.