Board authority to issue administrative directions for uniform classification, subject to limits protecting assessment discretion and appellate independence. Central Board may issue orders, instructions and directions to Central Excise Officers to secure uniform classification, levy or implementation of the ... Summary
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Board authority to issue administrative directions for uniform classification, subject to limits protecting assessment discretion and appellate independence.
Central Board may issue orders, instructions and directions to Central Excise Officers to secure uniform classification, levy or implementation of the Act, and such officers must observe them; however, no instruction may require a particular assessment or disposal of a case or interfere with the Commissioner of Central Excise (Appeals) in the exercise of appellate discretion.
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