Committee of Commissioners - Board rectifies lapses
In DDT 115 - 16 05 2005, we had pointed out certain lapses in the notifications appointing the committees to review the orders of Commissioners.
We had pointed out,
But the Board’s list of committee of Commissioners to review the orders of Commissioner (Appeals), does not contain Commissioner (Appeals) Hyderabad-III. This means the orders of the Commissioner (Appeals) Hyderabad-III will not be reviewed and there cannot be any appeal against the orders of this Commissioner (Appeals).
This has now been rectified.
We had also pointed out,
Similar notification is issued under Customs for appointment of committee of Commissioners to review the orders of Commissioners of Customs (Appeals). Notification No. , dated 13-5-2005. But there is a problem here also. A Commissioner of Central Excise (Appeals) is also a Commissioner of Customs (Appeals) within his jurisdiction. Now who will review the orders of a Commissioner of Central Excise (Appeals) passed in his capacity as a Commissioner of Customs (Appeals)? Obviously the same committee!. No this committee of Commissioners of Central Excise is not vested with the powers of a committee of Commissioner of Customs. There should have been notifications issued similar to Notification Nos. 23-C.E. (N.T.) & 38/2005-Cus (N.T.) dated 13-5-2005 to empower with the committee of Commissioners of Central Excise with the powers of committee of Commissioner of Customs.
This has also been rectified with Committees being appointed to review orders of Commissioner of Central Excise (Appeals) as Commissioner of Customs (Appeals) .
See Notifications 29 and 30 /2005- Central Excise (NT), No. 46 and all dated 8.6.2005