Interim Board for Settlement established to resolve pending applications, with three senior members deciding by majority and resuming prior stages. A new provision creates one or more Interim Boards for Settlement to deal with pending applications from the stage at which they stood immediately before constitution. Each Interim Board shall comprise three members of the rank of Chief Commissioner or above, nominated by the Central Board of Indirect Taxes and Customs; differences of opinion among members are to be resolved by majority. The Interim Board shall be assisted by Central Excise officers nominated by the Central Board.
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Provisions expressly mentioned in the judgment/order text.
Interim Board for Settlement established to resolve pending applications, with three senior members deciding by majority and resuming prior stages.
A new provision creates one or more Interim Boards for Settlement to deal with pending applications from the stage at which they stood immediately before constitution. Each Interim Board shall comprise three members of the rank of Chief Commissioner or above, nominated by the Central Board of Indirect Taxes and Customs; differences of opinion among members are to be resolved by majority. The Interim Board shall be assisted by Central Excise officers nominated by the Central Board.
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