Any orders passed by Addl. Commissioners/Joint Commissioners can neither be revised (u/s 84) nor can it be appealed before any appellate authority (u/s 85 and u/s 86). Therefore, in order to avoid problems of appeals against the orders passed by Joint Commissioners /Additional Commissioners/ Commissioners of Central Excise, an amendment was carried out in section 73 of the Finance Act, 1994 on 16.7.2001, which limited the authority to ACs /DCs of Central Excise for issuing the Show Cause Notices for short levy of service tax and also determination of such short levy by way of adjudication
The matter has been examined by the Board. It may be mentioned that in case of classification disputes, by & large, option is given for provisional clearance/assessment , if the inquiries are going to take time. However, the Board desires that a disputed or offending consignment should also not be held up unless its import/clearance is totally prohibited or banned under any law for the time being in force [E.g. PFA,CITES, Weight & Measures Act,etc.] or where prosecution is contemplated.
Wherever an application is for a total value of Rs. 50,000 or more, the applicant or in the case of application in joint names, each of the applicants, should mention his/her permanent account number (PAN) allotted under the Income Tax Act, 1961
