Appeal referral power: Chief Commissioner may direct departmental appeal to Appellate Tribunal when Committee disagrees with Commissioner (Appeals).

The amendment requires the Committee of Commissioners of Central Excise, when differing from the Commissioner (Appeals), to state the point(s) of difference and refer the matter to the jurisdictional Chief Commissioner, who may, after considering the facts and if of the opinion that the Commissioner (Appeals) order is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal; "jurisdictional Chief Commissioner" means the Chief Commissioner having jurisdiction over the adjudicating authority.

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