Appeals to Commissioner of Central Excise (Appeals).

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..... 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 .....

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..... 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 2 [Principal Commissioner of Central Excise or] Commissioner of Central Excise immediately before the commencement of clause (C) of section 113 of the .....

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..... ection unless the assessee has been given an opportunity of being heard. (3) The Commissioner of Central Excise shall communicate the order passed by him under sub-section (1) to the assessee, such adjudicating authority and the Board. (4) No order under this section shall be passed by the Commissioner of Central Excise in respect of any issue if an appeal against such issue is pending befor .....

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