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The Procedure is given in section 85 of Finance Act (Service Tax) 1994. Appeal shall be filed in the prescribed form ST-4 before the expiry of 3 months from the date of receipt of order.

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Q: What is the procedure for filing of appeal against the order of Assistant Commissioner of Central Excise?
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What is the time limit for filing an Appeal?

(i) An appeal against order or decision of an officer lower in rank than the Commissioner of Central Excise can be filed before Commissioner of Central Excise (Appeal) within sixty days from the date of communication of decision/ order. (ii) Appeal to Appellate Tribunal against order of Commissioner (Appeals) can be filed within three months from the date of communication of decision/ order


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