Section 19
Provisions Relating To Administrative Review And Appeal
(1) A person who is not satisfied with decision of the Excise Duty Officer regarding assessment of excise duty and recovery thereof may make an application for administrative review to the Director General against the decision, within thirty days of the date of receipt of a notice of that decision. Provided that a person may make an appeal, within thirty-five days, in the Revenue Tribunal against the decision of punishment of imprisonment for any offences as referred to in Sub- sections (1), (2), (3) and (4) of Section 16.
(2) In cases where the time limit for making application pursuant to Sub-section (1) expires, an application explaining the reason for such expiration may be made to the Director General for the extension of time limit within seven days from the date of expiration of the time limit; and if the reason for the extension of time limit appears to be reasonable, the Director General may extend the time limit for a period not exceeding thirty days from the date of expiration of the time limit.
(3) If the claim of the taxpayer appears to be true while examining the application made by the applicant pursuant to Sub-section (1), the Director General may, by executing a memorandum setting out the clear reasons, void that excise duty assessment order and may order concerned Excise Duty Officer or any other Officers for re-assessment of excise duty.
(4) The Director General shall make decision on the application for administrative review within sixty days of receiving the application pursuant to Sub-section (1).
(5) The person submitting an application pursuant to Sub-section (1) shall pay entire of the undisputed amount of excise duty and fine amount, out of the amount of excise duty assessed, and deposit ◣one fourth of the amount of the disputed amount of excise duty and fine.
(6) The concerned person may file an appeal to the Revenue Tribunal if the Director General does not give decision within the time limit referred in Sub-section (4), upon the expiry of such time limit or if is not satisfied with the decision, within thirty-five days of the date of receipt of notice of such decision.
(7) A person who makes an application for administrative review or an appeal pursuant to this Section shall register a copy of the application or appeal with the concerned Office no later than fifteen days.
(8) The implementation of the decision under Sub-section (1) of Section 16 shall not be deemed to have been affected by the reason of making an application for administrative review or appeal pursuant to Sub- section (1).
(2) In cases where the time limit for making application pursuant to Sub-section (1) expires, an application explaining the reason for such expiration may be made to the Director General for the extension of time limit within seven days from the date of expiration of the time limit; and if the reason for the extension of time limit appears to be reasonable, the Director General may extend the time limit for a period not exceeding thirty days from the date of expiration of the time limit.
(3) If the claim of the taxpayer appears to be true while examining the application made by the applicant pursuant to Sub-section (1), the Director General may, by executing a memorandum setting out the clear reasons, void that excise duty assessment order and may order concerned Excise Duty Officer or any other Officers for re-assessment of excise duty.
(4) The Director General shall make decision on the application for administrative review within sixty days of receiving the application pursuant to Sub-section (1).
(5) The person submitting an application pursuant to Sub-section (1) shall pay entire of the undisputed amount of excise duty and fine amount, out of the amount of excise duty assessed, and deposit ◣one fourth of the amount of the disputed amount of excise duty and fine.
(6) The concerned person may file an appeal to the Revenue Tribunal if the Director General does not give decision within the time limit referred in Sub-section (4), upon the expiry of such time limit or if is not satisfied with the decision, within thirty-five days of the date of receipt of notice of such decision.
(7) A person who makes an application for administrative review or an appeal pursuant to this Section shall register a copy of the application or appeal with the concerned Office no later than fifteen days.
(8) The implementation of the decision under Sub-section (1) of Section 16 shall not be deemed to have been affected by the reason of making an application for administrative review or appeal pursuant to Sub- section (1).