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Powers of Board or Commissioner of Central Excise to pass certain orders

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..... (1) The [Committee of 5 [Principal Chief Commissioner of Central Excise or] Chief Commissioner of Central Excise may, of its own motion, call for and examine the record of any proceeding in which a 5 [Principal Commissioner of Central Excise or] Commissioner of Central Excise as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself .....

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..... 5 [Principal Commissioner of Central Excise or] Commissioner of Central Excise is not legal or proper, may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order, as may be specified in its order. ] (2) The 5 [Principal Commissioner of Central Excise or] Commissioner of Centra .....

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..... of the adjudicating authority. ] 4 [Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days.] (4) Where in pursuance of an order under sub-section (1) or subsection (2), the adjudicating authority or the authorised officer makes an application to the Appellate Tribunal or the Commissioner (Appeals) within a period of 3 [ one month] f .....

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..... shall make order under sub-section (1) or sub-section (2) within a period of three months from the date of communication of the decision or order of the adjudicating authority. Earlier it was substituted by Finance Act 2007 with effect from 11/5/2007. 3. Substituted for the words three months , by Finance Act 2007 with effect from 11/5/2007. 4. Inserted vide THE FINANCE (No. 2) A .....

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