Board referral to Appellate Tribunal clarifies review pathway for disputed Commissioner decisions. Where the Committee of Chief Commissioners differs on the legality or propriety of a Commissioner of Central Excise's decision, it must state the points ... Summary
Board referral to Appellate Tribunal clarifies review pathway for disputed Commissioner decisions.
Where the Committee of Chief Commissioners differs on the legality or propriety of a Commissioner of Central Excise's decision, it must state the points of difference and refer them to the Board; the Board, if of the view that the decision is not legal or proper after considering facts, may direct the Commissioner to apply to the Appellate Tribunal for determination of the specified points. Every order under the supervisory subsections must be made within a prescribed period from communication of the adjudicating authority's decision or order.
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