Procedure in appeal

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the grounds of appeal, if the ^3B[Commissioner (Appeals)] is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (3) ^4[The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks ^9[just and proper,- (a) confirming, modifying or annulling the decision or order appealed against;....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y of showing cause against the proposed order: Provided further that where the ^3D[Commissioner (Appeals)] is of opinion that any duty has not been levied or has been short-levied pr erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Inserted vide Section 50 readwith Fifth Schedule of the Finance (No. 2) Act, 1980 w.e.f. 11-10-1982 (Notified vide Notification No. G.S.R. 597(E) dated 11-10-1982) 2.  Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector of Customs" 3.  Substituted vide Section 50 of the F....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e it was read as, "Collector (Appeals)" 3F.  Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector (Appeals)" 4.  Substituted vide Section 110 of the Finance Act, 2001 w.e.f. 11-05-2001 before it was read as, "The ^3C[Commissioner (Appeals)] may, after making such further in....