84. Appeals to Commissioner of Central Excise (Appeals).
(1) The Commissioner of Central Excise may, of his own motion, call for and examine the record of any proceedings in which an adjudicating
authority subordinate to him has passed any decision or order under this Chapter for the purpose of satisfying himself as to the legality or
propriety of any such decision or order and may, by order, direct such authority or any Central Excise Officer subordinate to him to apply to
the Commissioner of Central Excise (Appeals) for the determination of such points arising out of the decision or order as may be specified
by the Commissioner of Central Excise in his order.
(2) Every order under sub-section (1) shall be made within a period of three months from the date of communication of the decision or order
of the adjudicating authority.
(3) Where in pursuance of an order under sub-section (1), the adjudicating authority or any other officer authorised in this behalf makes an
application to the Commissioner of Central Excise (Appeals) within a period of one month from the date of communication of the order
under sub-section (1) to the adjudicating authority, such application shall be heard by the Commissioner of Central Excise (Appeals), as if
such application were an appeal made against the decision or order of the adjudicating authority and the provisions of this Chapter
regarding appeals shall apply to such application.
Explanation.—For the removal of doubts, it is hereby declared that any order passed by an adjudicating officer subordinate to the Commissioner of
Central Excise immediately before the commencement of clause (C) of section 112 of the Finance (No. 2) Act, 2009, shall continue to be dealt
with by the Commissioner of Central Excise as if this section had not been substituted. |