Right of appeal in central excise permits structured challenges to excise orders, with specified subject-matter exceptions limiting further review. Persons aggrieved by orders under the Central Excise Act have a structured right of appeal and revision through prescribed administrative tiers. Appellate ... Summary
Right of appeal in central excise permits structured challenges to excise orders, with specified subject-matter exceptions limiting further review.
Persons aggrieved by orders under the Central Excise Act have a structured right of appeal and revision through prescribed administrative tiers. Appellate hierarchy governs progression of appeals, while specified jurisdictional exceptions (including loss of goods in transit, rebate on exports, exports without duty payment, and duty credit utilization) limit further appellate review and direct certain matters to revision or finality.
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