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TypeBare Act JurisdictionCentral Government

Finance Act 2008 Section 83

Amendment of Section 35b

~1 min read
https://sooperkanoon.com/act/48772

Bare act section · Research

About this section

Finance Act 2008 Section 83 is part of Finance Act 2008 - Amendment of Section 35b. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

In section 35B of the Central Excise Act, in sub-section (2), the following proviso and Explanation shall be inserted at the end, namely:--

Provided that where the Committee of Commissioners of Central Excise differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner of Central Excise who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against such order.

Explanation.--For the purposes of this sub-section, jurisdictional Chief Commissioner means the Chief Commissioner of Central Excise having jurisdiction over the adjudicating authority in the matter..

Frequently asked questions

What does Finance Act 2008 Section 83 provide?

Section Section 83 of the Finance Act 2008 (Amendment of Section 35b) is reproduced on this page as part of the Finance Act 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 2008 Section 83?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2008 Section 83. Advanced act search can narrow results by court, year, or additional act filters.

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