https://www.taxtmi.com/acts?id=103 Central Government may annul or modify orders arising from appeals of specified nature, subject to a three-month application period (extendable by up to three months for sufficient cause), prescribed form and fee requirements, and a proviso allowing refusal where the determined duty, fine or penalty does not exceed five thousand rupees. Commissioners may direct applications for revision without fee. The Central Government may act suo motu. Enhancements of penalties or confiscation are restricted where similar enhancements have been made on appeal, and in other cases require a notice to show cause within one year; duty levies are subject to the statutory assessment time limit. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 11 May 2015 13:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=103 Central Government may annul or modify orders arising from appeals of specified nature, subject to a three-month application period (extendable by up to three months for sufficient cause), prescribed form and fee requirements, and a proviso allowing refusal where the determined duty, fine or penalty does not exceed five thousand rupees. Commissioners may direct applications for revision without fee. The Central Government may act suo motu. Enhancements of penalties or confiscation are restricted where similar enhancements have been made on appeal, and in other cases require a notice to show cause within one year; duty levies are subject to the statutory assessment time limit. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=103