Amendment of section 35R
100. In the Central Excise Act, in section 35R, in sub-section (4), for the words “The Appellate Tribunal or court”, the words “The Commissioner (Appeals) or the Appellate Tribunal or court” shall be substituted.
Notes on Clauses:
Clause 100 of the Bill seeks to insert the words “The Commissioner (Appeals)” in sub-section (4) of section 35R so as to enable the Commissioner (Appeals) hearing an appeal, application, revision or reference to take into consideration the circumstances under which the appeal, application, revision or reference was not filed by the Commissioner of Customs pursuant to the order, instruction or directions issued under sub- section (1) thereof.
