Sec 106- Procedure of Authority and Appellate Authority

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Sec 106- Procedure of Authority and Appellate Authority 2017-04-14T02:26:40+00:00

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    #1076 |

    The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

    Priya MadrechaPriya Madrecha
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    106.1 Introduction
    It states the procedure to be followed by the AAR and the appellate authority in discharging its functions.
    106.2 Analysis
    The Authorities shall have the power to regulate their own procedure.
    106.3 Comparative review
    The powers remain exactly the same as are contained in section 23H of Central Excise Act, section 28L of Customs Act and section 96H of the Finance Act.
    106.4 Related Provisions
    Section / Rule / Form      Description         Remarks
    Section 106     Procedure     of
    Authority     and
    Appellate Authority     the the     This section deals with the powers of the authority and the appellate authority to regulate its own procedures.

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