In the field of indirect tax which comprises Excise, Customs and Service tax apart from other central and state levies, every law has its own provisions, rules and forms with respect to appeals on the issues arising under the respective law. In addition to the appeal mechanism on issues under indirect tax following four-tier machinery for resolving the disputes arising between the assessees and the department, while Customs and Excise have classification disputes i.e. tariff heading etc., service tax has disputes on valuation. All this makes the appellate provisions, proceedings and procedure complicated due to which this topic deserves special attention. This book discusses in detail the provisions of Appeals with the principles related thereto established through the various judicial pronouncements. Also the latest cases on various issues, subjects and principles are discussed in each chapter, guiding the reader about practical aspects like drafting, hearing, stay etc. before Commissioner (Appeals), CESTAT, High Court and Supreme Court.