Excise - 9. page

Manner of destruction : The goods intended and presented before the proper officer for destruction must be destroyed in such a manner that they become irretrievable as excisable commodity. The actual […]

Procedure for destruction of goods and remission of duty : The procedure to be followed for destruction of goods and remission of duty thereon shall be, as follows: (i) A manufacturer […]

Statutory provisions : Section 5 of the Central Excise Act, 1944 empowers the Central Government to grant remission of duty leviable on excisable goods, where there is a deficiency in the […]

Summary : The law and procedure relating to appeal can be summarized in the form of following table. Order passed by Appeal lies to Form to be used Section 1. […]

Power of CBEC to issue instructions regarding non-filing of appeal in certain cases [Section 35R] : Section 35R provides that the Board is empowered to issue orders or instructions or directions fixing […]

Appeal to Supreme Court [Section 35L] : The Central Excise Act, 1944, provides a two tier machinery for redressal of grievances against the decision of the Appellate Tribunal. In cases where […]

Appeal to High Court [Section 35G] : Order appealable to High Court: An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on […]

Revision by the Central Government [Section 35EE] : Section 35EE gives the power of revision to the Central Government. As per sub-section (1), revision application needs to be filed with the […]

Review by Committee of Chief Commissioners and Principal Commissioner/ Commissioner [Section 35E] : Sections 35E of the Central Excise Act provides for review of orders of – (i) Principal Commissioners/ Commissioners […]

Monetary limits for filing of appeals by the Department : As per the National Litigation Policy, in Revenue matters, appeal shall not be filed if the amount involved is less than […]