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    <title>Insertion of new section 35R- Appeal not to be filed in certain cases.</title>
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    <description>The Central Board of Excise and Customs may issue orders, instructions or directions fixing monetary limits to regulate filing of appeal, application, revision or reference by Central Excise Officers. Non-filing pursuant to those directives does not preclude filing in other similar cases, and third parties cannot assert officer acquiescence from such non-filing. Appellate tribunals and courts must have regard to the directives and circumstances under which non-filing occurred. Specified prior Board communications in the pre-enactment window are deemed issued under this authority, and the provision is retrospective to that period.</description>
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    <pubDate>Wed, 02 Mar 2011 16:48:33 +0530</pubDate>
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