Review procedure for Orders in Revision: Chief Commissioners must examine and forward review proposals and draft orders within prescribed timeframe. The Board, under the amended provision of subsection (2) of Section 86 of the Finance Act, 1994, may direct Commissioners to appeal Orders-in-Revision in Service Tax matters; the review procedure used under section 35E Central Excise and section 129D Customs shall govern Service Tax reviews. Jurisdictional Chief Commissioners must examine Orders-in-Revision for legality and propriety and, where appropriate, send a review proposal with a Draft Review Order and case records to the Board within forty-five days of the Order-in-Revision, and Commissioners must endorse a copy of their Order-in-Revision to the Chief Commissioner.
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 procedure for Orders in Revision: Chief Commissioners must examine and forward review proposals and draft orders within prescribed timeframe.
The Board, under the amended provision of subsection (2) of Section 86 of the Finance Act, 1994, may direct Commissioners to appeal Orders-in-Revision in Service Tax matters; the review procedure used under section 35E Central Excise and section 129D Customs shall govern Service Tax reviews. Jurisdictional Chief Commissioners must examine Orders-in-Revision for legality and propriety and, where appropriate, send a review proposal with a Draft Review Order and case records to the Board within forty-five days of the Order-in-Revision, and Commissioners must endorse a copy of their Order-in-Revision to the Chief Commissioner.
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