Review by Committee of Chief Commissioners and Principal Commissioner/ Commissioner [Section 35E] :

Sections 35E of the Central Excise Act provides for review of orders of –

(i) Principal Commissioners/ Commissioners of Central Excise by Committee of Chief Commissioners of Central Excise;

(ii) Adjudicating officers below the rank of Principal Commissioner/ Commissioner by Principal Commissioner/ Commissioner of Central Excise.

Section 35E gives powers to Committee of Chief Commissioners of Central Excise or Principal Commissioner/ Commissioner of Central Excise to pass certain orders.

Review by Committee of Chief Commissioners of Central Excise: Sub-section (1) of section 35E provides that the Committee of Chief Commissioners of Central Excise may of its own motion, call for and examine the record of any proceeding in which a Principal Commissioner/ Commissioner of Central Excise has passed any order so as to satisfy itself upon the legality or propriety of the order. Thereafter, the Committee of Chief Commissioners may direct such Commissioner or any other Commissioner to apply to the Appellate Tribuna l to determine such points as may be specified by it.

Difference in opinion in the Committee of Chief Commissioners of Central Excise: Where the Committee of Chief Commissioners of Central Excise differs in its opinion as to the legality or propriety of the decision or order of the Commissioner of Central Excise, it shall state the point or points on which it differs and make a reference to the Board. If the Board, after considering the facts of the order, is of the opinion that the decision or order passed by the Principal Commissioner/ Commissioner of Central Excise is not legal or proper, it may direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for thedetermination of such points arising out of the decision or order .

Review by Principal Commissioner/ Commissioner of Central Excise: Sub-section (2) of section 35E grants similar powers of review to the Principal Commissioner/ Commissioner of Central Excise in respect of decisions taken by the adjudicating authority su bordinate to him. The Principal Commissioner/ Commissioner may direct such authority or any Central Excise Officer subordinate to him to apply to the Commissioner (Appeals) to determine such points as may be specified by him.

Time limit for passing the order: Every order under sub-section (1) and sub-section (2) shall be made within a period of 3 months from the date of communication of the decision or order of the adjudicating authority. However, the Board may, on sufficient cause being shown, extend the said period by another 30 days [Sub-section (3)].

Time limit for making the application to CESTAT/Commissioner (Appeals): The time period available to the Principal Commissioner/ Commissioner or the adjudicating authority to make an application to the Appellate Tribunal or the Commissioner (Appeals) is 1 month from the date of communication of the order of the Committee of the Chief Commissioner or Principal Commissioner/ Commissioner. Such application shall be heard by the Appellate Tribunal or the Commissioner (Appeals) as if such application were an appeal made against the decision or order of the adjudicating authority. The provisions regarding appeals, including the provisions of sub-section (4) of section 35B shall, so far as may be, apply to such application [Sub-section (4)].

Form and manner of filing application with CESTAT: As per Rule 7 of the Appeal Rules an application under section 35E(4) [to be made by the Commissioner on the direction of the Committee of Chief Commissioners of Central Excise to the Appellate Tribunal] shall be made in Form No.E.A.5.

The form of application in Form No.E.A.-5 shall be filed in quadruplicate accompanied by an equal number of copies of the decision or order (one of which at least shall be a certified copy) passed by the Commissioner of Central Excise and a copy of the order passed by the Committee of Chief Commissioners of Central Excise under section 35(1) of the Act.

Form and manner of filing application with Commissioner (Appeals): As per Rule 4 of Appeal Rules, an application under section 35E(4) [to be made by the adjudicating authority on the direction of the Commissioner of Central Excise] to the Commissioner (Appeals) shall be made in Form No.E.A.2.

The form of application in Form No.E.A.2 shall be filed in duplicate and accompanied by a certified copy of the decision or order passed by the adjudicating authority and a copy of the order passed by the Commissioner of Central Excise directing such authority to apply to the Commissioner (Appeals).