Section 34 in The Customs And Excise Revenues Appellate Tribunal Act, 1986
34. Consequential amendments in the Central Excises Act and the Customs Act.
On and from the appointed day, the following amendments (being amendments of a consequential nature) shall be made in the Central Excises Act and the Customs Act, namely:--(a)in the Central Excises Act,-- (i) for sub-section (2) of section 35B, the following sub-section shall be substituted, namely:--"(2) The Collector of Central Excise may, if he is of opinion that an order passed by-- , or(a)the Appellate Collector of Central Excise under section 35, as it stood immediately before the appointed day, or(b)the Collector (Appeals) under section 35A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised officer) to appeal on his behalf to the Appellate Tribunal or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986, against such order";(ii)in section 35E,--(a)after the words "Appellate Tribunal", wherever they occur, the words and figures "or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986" shall be inserted;(B)in sub-section (4), after the word, figures and letter "section 35B", the words and figures "or, as the case may be, the provisions of the Customs and Excise Revenues Appellate Tribunal Act, 1986" shall be inserted;(b)in the Customs Act,--(i)for sub-section (2) of section 129A, the following sub-section shall be substituted, namely:--"(2) The Collector of Customs may, if he is of opinion that an order passed by-- , or(a)the Appellate Collector of Customs under section 128, as it stood immediately before the appointed day, or(b)the Collector (Appeals) under section 128A, is not legal or proper, direct the proper officer to appeal on his behalf to the Appellate Tribunal or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986, against such order.";(ii)in section 129D,--(A)after the words "Appellate Tribunal", wherever they occur, the words and figures "or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986" shall be inserted;(B)in sub-section (4), after the word, figures and letter "section 129A", the words and figures "or, as the case may be, the provisions of the Customs and Excise Revenues Appellate Tribunal Act, 1986" shall be inserted.
