Review by Chief Commissioner – Government rectifies the lapse pointed by DDT

By Vijay Kumar

In DDT 66 on 2-3-2005, we had pointed out an anomaly in the amendment to the Section 35A of Central Excise Act, 1944 by clause 78 of the Finance Bill. As per this, the Commissioner (Appeals) was required to send a copy of his order to the Chief Commissioner and not to the Executive Commissioner. But an appeal to the Tribunal against the orders of the Commissioner (Appeals) has to be filed within three months of the receipt of the order by the Commissioner. It was pointed out that as per the amendment, the Commissioner will never get a copy of the order and an impossible situation would prevail. We had hoped that this minor lapse will be corrected before the bill becomes the Act. We are happy to report that the Finance Minister has indeed made the correction in Sl.No.33 and 36 of his amendments to the Finance Bill. Now the Commissioner (Appeals) is required to make one more copy of his order and send it to the jurisdictional Commissioner. This applies to the Customs Act also.