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<h1>Section 35E Empowers Review of Excise Decisions; Commissioners Can Seek Tribunal Appeals for Legal or Procedural Issues.</h1> Section 35E of the Central Excise Act, 1944, grants the Committee of Principal Chief Commissioners or Chief Commissioners of Central Excise the authority to review decisions made by a Principal Commissioner or Commissioner of Central Excise. They can direct the Commissioner to apply to the Appellate Tribunal for further determination if they find the decision legally or procedurally improper. Similarly, a Principal Commissioner can review decisions made by subordinate authorities and direct them to seek further determination from the Commissioner (Appeals). Orders must be made within three months, extendable by thirty days, and applications to the Appellate Tribunal or Commissioner (Appeals) must be filed within one month.