Board referral to Appellate Tribunal clarifies review pathway for disputed Commissioner decisions. Where the Committee of Chief Commissioners differs on the legality or propriety of a Commissioner of Central Excise's decision, it must state the points of difference and refer them to the Board; the Board, if of the view that the decision is not legal or proper after considering facts, may direct the Commissioner to apply to the Appellate Tribunal for determination of the specified points. Every order under the supervisory subsections must be made within a prescribed period from communication of the adjudicating authority's decision or order.
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.
Board referral to Appellate Tribunal clarifies review pathway for disputed Commissioner decisions.
Where the Committee of Chief Commissioners differs on the legality or propriety of a Commissioner of Central Excise's decision, it must state the points of difference and refer them to the Board; the Board, if of the view that the decision is not legal or proper after considering facts, may direct the Commissioner to apply to the Appellate Tribunal for determination of the specified points. Every order under the supervisory subsections must be made within a prescribed period from communication of the adjudicating authority's decision or order.
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 
