| Date: |
17-03-2016
|
| Notification No: |
Central Excise INSTRUCTION
|
| Issuing Authority: |
Central Excise
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| Type: |
Instruction
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| File No: |
F. No. 390/Review/36/2014-JC |
| Subject: |
Review under Section 129A (2) or Section 129D of the Customs Act, 1962, Section 35B (2) or Section 35E of the Central Excise Act, 1944 and Section 86 (2A) or Section 86 (2) of Finance Act, 1994
|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Judicial Cell)
INSTRUCTION
New Delhi, Dated the 17th March, 2016
To
- All Principal Chief Commissioners/ Chief Commissioners of Customs/Central
Excise/Service Tax
- All Principal Commissioners/ Commissioners of Customs/Customs (Prev)/Central
Excise/Service Tax
- [email protected] ; Webmaster, CBEC
Sub: Review under Section 129A (2) or Section 129D of the Customs
Act, 1962, Section 35B (2) or Section 35E of the Central Excise Act, 1944 and
Section 86 (2A) or Section 86 (2) of Finance Act, 1994 -Reg.
It has come to the notice of the Board that an Order in Appeal was reviewed
twice.
- As per the provisions of Section 129A (2) or Section 129D of the Customs
Act, 1962,
Section 35B (2) or Section 35E of the Central Excise Act, 1944 and Section 86
(2A) or
Section 86 (2) of Finance Act, 1994 power of review of Commissioner (Appeals)
order or
order of Principal Commissioner/ Commissioner as an adjudicating authority vests
with
the Committee of Commissioners and Committee of Chief Commissioners respectively
and
there is no provision for reviewing the same order twice.
- In this regard, Field Formations are instructed to abide strictly by the
provisions
mentioned in law for reviewing the orders and counter check revenue figures in
the
disputed demands before taking a view whether a case is fit for preferring an
appeal.
This issues with the approval of the competent authority.
(Mashhood ur Rehman Farooqui)
Under Secretary (Review )
Fax: 011-26177614
Email: [email protected]
F. No. 390/Review/36/2014-JC
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