Revisionary Powers under central excise :
Review Authority | Order which can be revised | Time limit of revision | Review order |
Commissioner | Adjudication order passed by authorities below rank of commissioners | 3 Months .Extension for further period of 30 days | To file appeal to commissioner ( Appeals ) within 1 month |
Committee of chief commissioners | Adjudication order passed by commissioners | 3 Months .Extension for further period of 30 days | To file appeal to CESTAT within 1 month Review order |
Central Government (Revisionary Authority ) | Matters where no second appeal lies to CESTAT | 3 Months ( condonation of delay for further 3 months . | Central Government can pass such orders as it thinks fit. |