Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Power to reopen proceedings allows Settlement Commission to reopen completed cases with applicant concurrence subject to time and transitional bar. The Settlement Commission may, if it records written reasons and with the applicant's concurrence, reopen completed proceedings connected to a case pending before it and pass such orders as if the settlement application had originally covered those proceedings; reopening is subject to a statutory limitation period and a transitional bar for applications filed on or after the provision's commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to reopen proceedings allows Settlement Commission to reopen completed cases with applicant concurrence subject to time and transitional bar.
The Settlement Commission may, if it records written reasons and with the applicant's concurrence, reopen completed proceedings connected to a case pending before it and pass such orders as if the settlement application had originally covered those proceedings; reopening is subject to a statutory limitation period and a transitional bar for applications filed on or after the provision's commencement date.
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