Section 5

[(2) 6 [The Committee of Commissioners of Central Excise may, if it is] is of opinion that an order passed by the Appellate 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] under Section 35, as it stood immediately before the appointed day, or the 7 7 [Commissioner (Appeals)] under Section 35 -A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised officer) to appeal 8 [on its behalf] to the Appellate Tribunal against such order.]

Back to Act Act Subordinates

5 [(2) 6 [The Committee of Commissioners of Central Excise may, if it is] is of opinion that an order passed by the Appellate 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] under Section 35, as it stood immediately before the appointed day, or the 7 7 [Commissioner (Appeals)] under Section 35 -A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised officer) to appeal 8 [on its behalf] to the Appellate Tribunal against such order.]