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TMI BlogFunctioning of Review Committee of Commissioners – RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2. Chief Commissioner (AR), Customs, Excise Service Tax Appellate Tribunal. 3. All Commissioners of Customs/Central Excise/Service Tax/All Commissioners (AR)/Departmental Representatives/Commissioner, Directorate of Legal Affairs. 4. [email protected] Sub:- Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en serious note of the lapses committed while reviewing orders of the Commissioner (Appeal) by the committee of Commissioners. Scrutiny of several judicial pronouncements on the subject reveals that there are three broad categories of defects noted in such orders which led to the dismissal of Departmental appeals. Defects in issuance of review cum authorization are seen to be a recurrent feature i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mind by the members of the committee showing any meaningful consideration of the issue being examined. This was the reason for dismissal of appeal by the Hon ble High Court of Delhi in the case of Kundalia Industries reported in 2012 (279) ELT 351 (Del). 5. The third main reason for several dismissals of the appeals filed by the Department is that no meeting was held by the committee to show me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 240) ELT 631(Tri-Del) and several such judgments of the Tribunal and the High Courts, the following precautions must be taken by the Commissioners constituting the committee while dealing with the review files- (i) The notings in the file and other relevant records should show meaningful consideration and application of mind by the committee. (ii) It should be ensured by the members of the com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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