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of <h1>New Procedures for Filing Appeals in Disputed Orders Under Central Excise Act & Customs Act Clarified by the Board.</h1> The circular addresses the functioning of the Committee of Chief Commissioners for reviewing orders by Executive and Appellate Commissioners under the Central Excise Act, 1944, and the Customs Act, 1962. It clarifies that the Committee can direct appeals to the Appellate Tribunal if an order is deemed improper. The Board has reviewed procedures for handling differences of opinion within the Committee and decided that if members disagree, the default action is to file an appeal. This decision aims to streamline the appeal process in cases of differing opinions among committee members.
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