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 Section 86 (2) of Finance Act, 1994
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Review powers are confined to designated committees; orders must not be reviewed twice and revenue must be verified before appeal. Review authority over orders in appeal is vested in the Committee of Commissioners and the Committee of Chief Commissioners, and there is no provision for reviewing the same order twice; field formations must adhere to this statutory review framework and counter-check disputed revenue figures before deciding to prefer 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.
Review powers are confined to designated committees; orders must not be reviewed twice and revenue must be verified before appeal.
Review authority over orders in appeal is vested in the Committee of Commissioners and the Committee of Chief Commissioners, and there is no provision for reviewing the same order twice; field formations must adhere to this statutory review framework and counter-check disputed revenue figures before deciding to prefer an appeal.
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