https://www.taxtmi.com/manuals?id=191 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. en-us Sat, 19 Jan 2008 23:16:00 +0530 Tue, 02 Aug 2016 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=191 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. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=191