Section 9
Subs. by Act 13 of 2018, s. 96, for "just and proper, confirming, modifying or annulling the decision or order appealed against" (w.e.f. 28-3-2018).
9. Subs. by Act 13 of 2018, s. 96, for "just and proper, confirming, modifying or annulling the decision or order appealed against" (w.e.f. 28-3-2018).
Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:
Provided further that where the 1 [Commissioner (Appeals)] is of opinion that any duty has not been levied or has been short -levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short -levied or erroneously refunded shall be passed unless the appellant is given notice within the time -limit specified in section 28 to show cause against the proposed order.
(4) The order of the 1 [Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
Roop's Law Assist