Revision of Central Excise orders: government may refuse minor claims; Commissioners can request revisions of appellate orders. The amendment permits the Central Government to refuse admission of revision applications for orders involving trivial duty, fine or penalty; authorises ... Summary
Revision of Central Excise orders: government may refuse minor claims; Commissioners can request revisions of appellate orders.
The amendment permits the Central Government to refuse admission of revision applications for orders involving trivial duty, fine or penalty; authorises the Commissioner of Central Excise to direct the proper officer to apply for revision of Commissioner (Appeals) orders considered not legal or proper; and substitutes a provision requiring applications to follow prescribed form and verification rules and to be accompanied by differentiated fees, with certain applications exempted from fee payment.
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