Appeal direction mechanism empowers administrative committees to refer differing orders for review and direct appeals to the Appellate Tribunal.

Amendment adds provisos enabling the Committee of Chief Commissioners to record points of difference with a Commissioner's order and refer the matter to the Board, which may direct the Commissioner to appeal to the Appellate Tribunal if the order is deemed not legal or proper. Similarly, where the Committee of Commissioners disagrees with an order of the Commissioner (Appeals), it must state points of difference and refer to the jurisdictional Chief Commissioner, who may direct any Central Excise Officer to appeal to the Appellate Tribunal; "jurisdictional Chief Commissioner" is defined accordingly.

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