Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs (Judicial Cell)
New Delhi Dated 17.03.16
1. All Principal Chief Commissioners/ Chief Commissioners of Customs/Central Excise/Service Tax
2. All Principal Commissioners/ Commissioners of Customs/Customs (Prev)/Central Excise/Service Tax
3. email@example.com; 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.
2. 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.
3. 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 )