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