Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 35E: Chief Commissioners Can Refer Excise Disputes to Board; Orders Must Issue Within Three Months.</h1> Section 35E of the Central Excise Act is amended to include a proviso in sub-section (1) allowing the Committee of Chief Commissioners of Central Excise to refer disputes regarding the legality or propriety of a Commissioner's decision to the Board. The Board can then direct the Commissioner or another Commissioner to apply to the Appellate Tribunal for resolution. Additionally, sub-section (3) is revised to mandate that orders under sub-sections (1) or (2) must be issued within three months from the date the adjudicating authority's decision or order is communicated.
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