Functioning of the Committee of Chief Commissioners for Review of Orders passed by Executive Commissioners and Appellate Commissioners.

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..... Subject: Functioning of the Committee of Chief Commissioners for Review of Orders passed by Executive Commissioners and Appellate Commissioners. I am directed to invite your attention to the provision of sub section 2 of section 35B of the Central Excise Act, 1944 or section 129A of the Customs Act, 1962, which interalia provides that the committee of Commissioners of Central Excise or the .....

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..... Central Excise or the Committee of Chief Commissioner of Customs, as the case may be, may of its own motion, call for and examine the record of any proceedings in which a Commissioner of Central Excise or a Commissioner of Customs, as the case may be, as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety o .....

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..... een examined and considering the above legal position, Board has decided that when two members take a common view to file an appeal or not to file an appeal, in a particular case there would be no difference of opinion and the same would be followed. However, in a rare case when the two members could take different views i.e, one member takes a view to file an appeal, and the other member opposes .....

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