Review Committee constitution establishes two-commissioner panels to conduct statutory review of central excise and service tax jurisdictions. The Board constitutes two-Commissioner Review Committees, pairing specified Commissioners of Central Excise and Service Tax for listed territorial jurisdictions to perform review functions under the statutory review provision; each Committee is linked to the jurisdiction of a named Commissioner of Central Excise (Appeals) or Commissioner of Service Tax (Appeals). The Order further clarifies that 'Commissioner' includes 'Principal Commissioner' and appeals-designations are interchangeable where applicable.
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.
Review Committee constitution establishes two-commissioner panels to conduct statutory review of central excise and service tax jurisdictions.
The Board constitutes two-Commissioner Review Committees, pairing specified Commissioners of Central Excise and Service Tax for listed territorial jurisdictions to perform review functions under the statutory review provision; each Committee is linked to the jurisdiction of a named Commissioner of Central Excise (Appeals) or Commissioner of Service Tax (Appeals). The Order further clarifies that "Commissioner" includes "Principal Commissioner" and appeals-designations are interchangeable where applicable.
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 
