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of <h1>Ministry of Finance Clarifies: No Second Review for Orders in Appeal; Authority Lies with Committee of Commissioners.</h1> The circular from the Ministry of Finance, Department of Revenue, Central Board of Excise & Customs addresses the improper practice of reviewing an Order in Appeal twice under relevant sections of the Customs Act, Central Excise Act, and Finance Act. It clarifies that the authority to review such orders lies with the Committee of Commissioners and Chief Commissioners, and there is no legal provision for a second review of the same order. Field Formations are instructed to adhere to legal provisions and verify revenue figures in disputed demands before deciding on appeals. The directive is issued with approval from the competent authority.
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