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Revisionary Powers under central excise – Excise

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.

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