Revision of Central Excise orders: government may refuse minor claims; Commissioners can request revisions of appellate orders. The amendment permits the Central Government to refuse admission of revision applications for orders involving trivial duty, fine or penalty; authorises the Commissioner of Central Excise to direct the proper officer to apply for revision of Commissioner (Appeals) orders considered not legal or proper; and substitutes a provision requiring applications to follow prescribed form and verification rules and to be accompanied by differentiated fees, with certain applications exempted from fee payment.
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.
Revision of Central Excise orders: government may refuse minor claims; Commissioners can request revisions of appellate orders.
The amendment permits the Central Government to refuse admission of revision applications for orders involving trivial duty, fine or penalty; authorises the Commissioner of Central Excise to direct the proper officer to apply for revision of Commissioner (Appeals) orders considered not legal or proper; and substitutes a provision requiring applications to follow prescribed form and verification rules and to be accompanied by differentiated fees, with certain applications exempted from fee payment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
