Section 35E
Powers of
35E. Powers of
4
[Committee of
Commissioners of Central Excise] or
5
6
[Principal Chief Commissioner of Central Excise or Chief
[Principal Commissioner of Central Excise or Commissioners of Central Excise]] to pass certain orders . — (1) The 4 [Committee of 5 [Principal Chief Commissioners of Central Excise or Commissioner of Central Excise]] or may, of its own motion, call for and examine the record of any proceeding in which a 6 [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 as to the legality or propriety of any such decision or order and may, by order, direct such 7 [Commissioner 8 [or any other Commissioner]] to apply to the Appellate Tribunal 9 [or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under Section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986] for the determination of such points arising out of the decision or order as may be specified by the 4 [Committee of 5 [Principal Chief Commissioners of Central Excise or Commissioner of Central Excise]] in its order:
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