26.  Appeals :-

(1) An appeal from every order, not being an order mentioned in sub-section (2) of this section and sub-section (2) of section 85 passed under this Act or rules or notifications, shall lie if the order is made,-

(a) by a Sales Tax Officer or an Assistant Commissioner, or any other officer sub-ordinate thereto, to the  Deputy Commissioner;

(b) by a Deputy Commissioner or Senior Deputy Commissioner, to the Joint Commissioner;

(c) by a Joint Commissioner, Additional Commissioner, Advance Ruling Authority or the Commissioner, to the Tribunal.

(2)  In the case of an order passed in appeal by a Deputy Commissioner or a Joint Commissioner, a second appeal shall lie to the Tribunal.

(3)  Every order passed in appeal by the Tribunal under this section, shall, subject to the provisions of sections 24 and 27, be final and every order passed in appeal by any other appellate authority, shall, subject to the provisions of sections 2[24, 25 and 27], be final.

(4)  Subject to the provisions of sections 80 and 81, no appeal including a second appeal shall be entertained unless it is filed within sixty days from the date of the communication of the order appealed against.

(5)  Subject to such rules of procedure as may be prescribed, every appellate authority (both in the first appeal and the second appeal) shall have the following powers, namely:-

(a)in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment :

Provided that, where the appeal is filed before the Tribunal, the Tribunal may set aside the assessment and refer the case back to the assessing authority for making a fresh assessment in accordance with the direction given by it and after making such further inquiry as may be necessary; the assessing authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment;

Provided further that, in respect of any appeal against an order of assessment, wherein dealer was not able to attend or remain present before the assessing authority at the time of hearing when the assessment order had been passed, then the appellate authority in first appeal may set-aside the said assessment order,—

(i) within nine months from the commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017, if the appeal is filed prior to the date of commencement of the said Act,

(ii) within six-months from the date on which the said appeal has been filed, if the appeal is filed on or after the commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017,

and refer the case back to the assessing authority for making a fresh assessment under sub-section (7) of section 23.

(b) in an appeal against an order imposing a penalty, the appellate authority may confirm or cancel such order or modify it in accordance with the provisions of this Act;

(c)3[******]

(d) in any other case, the appellate authority may pass such order in the appeal as it deems just and proper:

Provided that, the appellate authority shall not enhance an assessment or a penalty or interest or sum forfeited or reduce the amount of set-off or refund of the tax, unless the appellant has been given a reasonable opportunity of showing cause against such enhancement or reduction.

Explanation.- While disposing of an appeal, the appellate authority may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before it by the appellant or that no order was made in the said proceedings regarding such matter.

(6)  The Appellate authority or the Tribunal, as the case may be, may, while admitting the appeal, pending the disposal of the appeal, stay the order appealed against in full or part, subject to such conditions or restrictions as it may deem necessary including a direction for depositing of a part or whole of the disputed amount by the appellant.

Provided that in case of an appeal filed on or after the 1st July, 2014 against any order in which claim againct declaration or certificate has been disallowed on the grounds of non-production of such declarations or as the case may be certificates than,

(a) where such appeal is filed after two years from the end of the year to which such claim relates, then the stay shall not be granted unless the appllent makes 100 percent payment of tax in respect of such claim.

(b) where such appeal is filed before the expiry of two years from the end of the year to which such claim relates, the stay, if any, shall stand vacated, if the dealer fails to produce the required declaration before the expiry of the said period of two years.

Explanation: For the purpose of computing in the appeal mentioned in the above clauses the amount of part payment made earlier, if any, shall be included. 

4[Provided that, if at the request of the appellant, the appellate authority or Tribunal has granted three adjournments or the appellant fails to  attend on the date fixed for hearing by the appellate authority or Tribunal on three occasions, whether consecutive or not then,-

(a)(i) the stay, if any, shall not be continued unless an amount equal to fifteen per cent. of the amount so disputed in appeal or rupees fifteen crore, whichever is less is paid into the Government Treasury within the time mentioned in the order by the appellate authority or the Tribunal for this purpose.

Explanation.- The amount of fifteen per cent. or rupees fifteen crore referred to above shall be inclusive of any part payment made earlier towards the disputed amount;

(ii) if the appellant fails to pay the amount so enhanced, within such time as mentioned in the order by the appellate authority or Tribunal, the amount in dispute shall be recoverable and all orders to the contrary shall stand vacated;

(b)  the appellate authority or Tribunal shall accordingly modify the order of  stay, if any, pending the disposal of the  said appeal;

(c) notwithstanding anything contained in clause (i) of sub-section (2) of section 85, no appeal shall lie against the order passed under clause (a) above.

 anything contained in clause (i) of sub-section (2) of section 85, no appeal shall lie against the order passed under clause (a) above.