https://www.taxtmi.com/acts?id=1149 A Committee of Chief Commissioners or Chief Commissioners may, on its own motion, call for and examine records of proceedings decided by a Commissioner to assess legality or propriety and direct that Commissioner or another to apply to the Appellate Tribunal on specified points; where it differs, it shall state points of difference and may refer to the Board to direct such an application. Senior Commissioners may analogously review subordinate decisions and direct applications to the Commissioner (Appeals); such applications made within prescribed periods are to be heard as appeals and the Act's appeal provisions apply. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 05 Jun 2017 14:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1149 A Committee of Chief Commissioners or Chief Commissioners may, on its own motion, call for and examine records of proceedings decided by a Commissioner to assess legality or propriety and direct that Commissioner or another to apply to the Appellate Tribunal on specified points; where it differs, it shall state points of difference and may refer to the Board to direct such an application. Senior Commissioners may analogously review subordinate decisions and direct applications to the Commissioner (Appeals); such applications made within prescribed periods are to be heard as appeals and the Act's appeal provisions apply. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1149