Review committee formation ensures two-commissioner review panels assigned to appellate jurisdictions under Central Excise law. The Board constitutes two-Commissioner Review Committees for implementation of the statutory review mechanism so that, for each Commissioner of Central Excise (Appeals) entry, a specified pair of Commissioners will form the Committee to review matters arising within the appellate jurisdiction. A detailed Table enumerates regional pairings and reciprocal arrangements; the Order clarifies that 'Commissioner' includes 'Principal Commissioner' and that 'Commissioner of Central Excise (Appeals)' includes 'Commissioner of Service Tax (Appeals)' 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 formation ensures two-commissioner review panels assigned to appellate jurisdictions under Central Excise law.
The Board constitutes two-Commissioner Review Committees for implementation of the statutory review mechanism so that, for each Commissioner of Central Excise (Appeals) entry, a specified pair of Commissioners will form the Committee to review matters arising within the appellate jurisdiction. A detailed Table enumerates regional pairings and reciprocal arrangements; the Order clarifies that "Commissioner" includes "Principal Commissioner" and that "Commissioner of Central Excise (Appeals)" includes "Commissioner of Service Tax (Appeals)" where applicable.
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