Page 48 - ELT_1st August 2020_Vol 373_Part 3

A86 EXCISE LAW TIMES [ Vol. 373

S. Order Passed By Appeal To Period For
No. Review Filing
Appeal
1. Officer subordinate to Commissioner (Ap- 3 months 1 month
Commissioner peals) u/s 128
2. Principal Commissioner CESTAT u/s 129A 3 months 1 month
3. Commissioner (Appeals) CESTAT u/s 129A 3 months
4. CESTAT High Court u/s 130 180 days
5. CESTAT (in case of valua- Supreme Court u/s 60 days
tion & classification issues) 130E(b)
6. High Court Supreme Court u/s 90 days
130E(a)
Revision
7. Revision against Central Govn. u/s 3 months
CoC (Appeals) 129DD
The revision application u/s 129DD, filed before JS(RA) who acts as a
delegate of the Central Government, can be filed in the following situations :
(a) where no appeal lies from the decision of the subordinate authority.
For example - situations enumerated in First Proviso to Section
129A(1) of Customs Act, 1962 where no appeal is allowed if such
order relates to, -
“(a) any goods imported or exported as baggage;
(b) any goods loaded in a conveyance for importation into India,
but which are not unloaded at their place of destination in
India, or so much of the quantity of such goods as has not
been unloaded at any such destination if goods unloaded at
such destination are short of the quantity required to be un-
loaded at that destination;
(c) payment of drawback as provided in Chapter X, and the rules
made thereunder.”
(b) where subordinate authority appears to have exercised his jurisdic-
tion not vested in it by law or to have failed to exercise a jurisdiction
so vested or to have exercised the jurisdiction illegally or with mate-
rial irregularity.
Standard Operating Procedures on Review and Appellate Mechanism
As per the “Standard Operating Procedures (“SOP”) on Litigation in
Appellate Forums” issued by ‘Directorate of Legal Affairs, Central Board of Ex-
cise and Customs, New Delhi’ on November 2015, the decisions to file the appeal
against the order of the Commissioner or the Commissioner (Appeals) are now
vested in the Committee of Chief Commissioners or the Committee of the Com-
missioners as the case may be (also refer Section 129D). The whole review and
appellate mechanism as elucidated in the said SOP has been explained in the
form of flow chart as reproduced below :

EXCISE LAW TIMES  1st August 2020  48