Review committee constitution establishes two-commissioner panels for appellate review under central excise and service tax law. The Board constitutes two-member Review Committees of Commissioners to perform review functions under the Central Excise Act and the Finance Act for each Commissioner (Appeals) jurisdiction, specifying in a table the two Commissioners who will form the Committee for each appeals area and clarifying that 'Commissioner' includes 'Principal Commissioner' 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 for appellate review under central excise and service tax law.
The Board constitutes two-member Review Committees of Commissioners to perform review functions under the Central Excise Act and the Finance Act for each Commissioner (Appeals) jurisdiction, specifying in a table the two Commissioners who will form the Committee for each appeals area and clarifying that "Commissioner" includes "Principal Commissioner" where applicable.
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