Appellate Bench jurisdiction expanded to allow a Single Bench to hear and dispose of higher-value excise appeals. Amends the Central Excise Act provision to raise the monetary limit that permits a Single Bench of the Appellate Tribunal to hear and dispose of appeals, ... Summary
Appellate Bench jurisdiction expanded to allow a Single Bench to hear and dispose of higher-value excise appeals.
Amends the Central Excise Act provision to raise the monetary limit that permits a Single Bench of the Appellate Tribunal to hear and dispose of appeals, thereby expanding the class of appeals that a Single Bench may finally determine and changing the tribunal's case-management boundary under indirect tax law.
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