Appeal procedure: Committee referral lets Chief Commissioner direct appeal to Appellate Tribunal if appellate order is improper. Where the Committee of Commissioners of Central Excise differs with the Commissioner (Appeals) on an appeal, it must state the points of difference and refer the matter to the jurisdictional Chief Commissioner, who may, after reviewing the facts and if of the view that the Commissioner (Appeals) order is not legal or proper, direct a Central Excise Officer to appeal to the Appellate Tribunal; 'jurisdictional Chief Commissioner' is defined as the Chief Commissioner having jurisdiction over the adjudicating authority.
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.
Appeal procedure: Committee referral lets Chief Commissioner direct appeal to Appellate Tribunal if appellate order is improper.
Where the Committee of Commissioners of Central Excise differs with the Commissioner (Appeals) on an appeal, it must state the points of difference and refer the matter to the jurisdictional Chief Commissioner, who may, after reviewing the facts and if of the view that the Commissioner (Appeals) order is not legal or proper, direct a Central Excise Officer to appeal to the Appellate Tribunal; "jurisdictional Chief Commissioner" is defined as the Chief Commissioner having jurisdiction over the adjudicating authority.
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 
