Review under Section 129A (2) or Section 129D of the Customs Act, 1962, Section 35B (2) or Section 35E of the Central Excise Act, 1944 and Section 86 (2A) or nnSection 86 (2) of Finance Act, 1994
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Power of review vested in committees requires only a single review; field formations must verify revenue before appeal. Power of review under the customs, central excise and service tax statutes is vested in Committees of Commissioners and Committees of Chief Commissioners respectively, and there is no provision permitting the same order to be reviewed more than once; field formations must strictly follow these statutory limits and verify revenue figures in disputed demands before deciding on preferring an appeal.
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.
Power of review vested in committees requires only a single review; field formations must verify revenue before appeal.
Power of review under the customs, central excise and service tax statutes is vested in Committees of Commissioners and Committees of Chief Commissioners respectively, and there is no provision permitting the same order to be reviewed more than once; field formations must strictly follow these statutory limits and verify revenue figures in disputed demands before deciding on preferring an appeal.
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