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of <h1>Finance Bill 2011's Clause 66 allows setting monetary appeal limits for Central Excise Officers with retrospective effect.</h1> Clause 66 of the Finance Bill, 2011 introduces section 35R into the Central Excise Act, allowing the Central Board of Excise and Customs to set monetary limits for appeals by Central Excise Officers. If an officer does not file an appeal due to these limits, it does not prevent them from appealing similar issues later. Parties cannot claim the officer agreed with a decision by not appealing. Courts must consider the reasons for not filing appeals. Orders issued since October 20, 2010, before the bill's enactment, are deemed valid under this section, with retrospective effect from that date.
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