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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 1972: Section 35A Introduces Review of Excise Decisions; Section 36 Allows Govt Review with Representation Rights.</h1> The Finance Act, 1972 amends the Central Excises and Salt Act, 1944 by introducing Section 35A, which allows the Central Board of Excise and Customs to review decisions or orders under the Act, excluding those made on appeal under Section 35, to ensure their correctness and legality. This review process requires giving affected individuals a chance to represent themselves. Additionally, Section 36 is modified to permit the Central Government to review decisions under Sections 35 and 35A, with similar provisions for representation and a one-year limitation period for initiating proceedings. Amendments to the First Schedule are specified in the Third Schedule.
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