Appeal to Commissioner of Central Excise (Appeals)

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Full Text of the Document

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.... as to the legality or propriety of any decision, call for and examine the records of any proceeding in which order passed by any adjudicating authority subordinate to him. He can direct such authority or any Central Excise office subordinate to him to apply to the Commissioner of Central Excise (Appeals) to determination of such points specified in his order. Time limit No order under this sec....