Section 84 Finance Act 1994: Appeals to Commissioner of Central Excise, Review Process, and Timelines Explained.

The statutory provision under Section 84 of the Finance Act, 1994, outlines the process for appeals to the Commissioner of Central Excise (Appeals). The Principal Commissioner or Commissioner of Central Excise can independently review decisions made by subordinate adjudicating authorities to ensure their legality or propriety. They may direct an authority or officer to apply to the Commissioner of Central Excise (Appeals) for further determination of specific points. Orders must be made within three months from the decision's communication, and applications for appeals must be filed within one month. The provision clarifies the handling of orders made before amendments in 2009 and 2014.

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