Appeal to Commissioner of Central Excise (Appeals)

Power to call records under Section 84 permits referral of questions to Commissioner (Appeals), subject to time limits.

The Principal Commissioner or Commissioner may call for and examine records of subordinate adjudicating authorities and direct specified points to be referred to the Commissioner of Central Excise (Appeals) for determination. This referral power is procedural, limited by a strict time bar on making such orders and a one month period for the subordinate authority to apply to the appellate commissioner. The provision does not confer review power and cannot be used to enhance or introduce matters beyond the scope of the original proceedings or show cause notice.