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of <h1>Amendment to Section 35R of Central Excise Act: Expands Authority of Commissioner (Appeals) in Appeal Decisions.</h1> Clause 100 of the Finance (No. 2) Bill, 2014 proposes an amendment to section 35R of the Central Excise Act. It seeks to replace the phrase 'The Appellate Tribunal or court' with 'The Commissioner (Appeals) or the Appellate Tribunal or court' in sub-section (4). This change allows the Commissioner (Appeals) to consider the circumstances under which an appeal, application, revision, or reference was not filed by the Commissioner of Customs, in accordance with directives issued under sub-section (1).
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