Appeal to Commissioner of Central Excise (Appeals) - Service Tax Practice Manual / Ready Reckoner - Service Tax

Appeal to Commissioner of Central Excise (Appeals) Appeal to Commissioner of Central Excise (Appeals) - Section 84 The Principal Commissioner of Central Excise or Commissioner of Central Excise may at its own motion to satisfy him self 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 section shall be made by Principal Commissioner of Central Excise or Commissioner of Central Excise after the expiry of three months from the date of communication of the decision or order of the adjudicating authority. The adjudicating authority shall apply to Commissioner of Central Excise (Appeals) within one month from the order received. Power to review is not there Section 84 does not confer power to review the order passed by the commissioner of Central Excise. Revision is restricted to the matter restricted to the original proceedings Section 84 does not confer the power to enhance the order beyond the scope of show cause notice. For an example if penalty was not proposed in the show cause notice, Commissioner of Central Excise cannot levy fresh penalty exercising power under section 84.