TaxTMI 
TaxTMI 
Insertion of new section 35R- Appeal not to be filed in certain cases.
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....led in certain cases. "35R. (1) The Central Board of Excise and Customs may, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal, application, revision or reference by the Central Excise Officer under the provisions of this Chapter. (2) Where, in pursuance of the orders or ins....
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....l, application, revision or reference. (4) The Appellate Tribunal or court hearing such appeal, application, revision or reference shall have regard to the circumstances under which appeal, application, revision or reference was not filed by the Central Excise Officer in pursuance of the orders or instructions or directions issued under sub-section (1). (5) Every order or i....
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.... deem fit for the purpose of regulating filing of appeal, application, revision or reference by Central Excise Officers under the provisions of Chapter VIA. It is further proposed to provide that where, in pursuance of the orders or instructions or directions, issued under sub-section (1), the Central Excise Officer has not filed any appeal, application, revision or reference against any ....
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....n, revision or reference shall have regard to the orders or instructions or directions issued under sub-section (1) and the circumstances under which appeal, application, revision or reference was not filed by the Central Excise Officer. It is also proposed to provide that every order or instruction or direction issued by the Central Board of Excise and Customs on or after the 20th day of Octob....