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Revision by the Central Government [Section 35EE]

Revision by the Central Government [Section 35EE] :

Section 35EE gives the power of revision to the Central Government. As per sub-section (1), revision application needs to be filed with the Central Government against the orders passed by the Commissioner (Appeals), if such order relates to:

(a) loss of goods in transit from factory to warehouse or from warehouse to warehouse;

(b) rebate of duty of excise on goods exported;

(c) goods exported outside India (except Nepal and Bhutan) without payment of duty;

(d) processing loss;

In other words, in respect of the orders passed by the Commissioner (Appeals) in relation to any of the matters listed above, appeal will not lie to Appellate Tribunal, but a revision application will have to be filed with the Central Government.

Minimum amount of duty/fine/penalty for filing a revision application with the Central Government: The Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed ` 5000.

Revision application by the Department: The Principal Commissioner/ Commissioner of Central Excise may direct the proper officer to make an application to the Central Government for revision of the order passed by the Commissioner (Appeals) if he thinks that such order is not legal or proper [Sub-section (1A)].

Time limit for making the application: The revision application by an assessee has to be made within three months from the date of the communication of the disputed order to the applicant.

However, such period can be extended by a further period of three months by the Central Government, if it is satisfied by the sufficiency of the cause [Sub-section (2)].

Fee for filing the application: The fee payable in different cases has been tabulated as under:

Amount of duty, interest demanded and fine/penalty leviedFee for filing an appeal
Less than or equal to ` 1,00,000` 2,00
More than ` 1,00,000` 1,000

However, no such fee shall be payable if the application is filed by the proper officer on behalf of the Principal Commissioner/ Commissioner of Central Excise [Sub-section (3)].

Revision order: The Central Government may, of its own motion, annul or modify any order referred to in sub-section (1) [Sub-section (4)].

As per sub-section (5), no order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall be passed —

(i) in any case in which an order passed under section 35A has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value; and

(ii) in any other case, unless the person affected by the proposed order has been given notice to show cause against it within one year from the date of the order sought to be annulled or modified.

Sub-section (6) lays down that in case of non/short levy of excise duty, no order levying or enhancing the duty shall be made unless the aggrieved person is given notice to show cause against it within the time-limit specified in section 11A.

Form and manner of filing the application: As per Rule 9 & 10 of the Appeal Rules, the revision application under section 35EE shall be in Form E.A. -8 & presented in person to the Under-Secretary Revision Application Unit, Government of India, Ministry of Finance, Department of Revenue, New Delhi or sent by registered post addressed to such officer. The following need to be observed in this regard:

1. The revision application sent by registered post shall be deemed to have been submitted to the said Under Secretary on the date on which it is received in office of such officer.

2. The grounds of revision application and the form of verification as contained in Form EA-8 shall be signed by the person specified in sub-rule (2) of Rule 3.

3. The application shall be filed in duplicate & shall be accompanied by two copies of following documents, i.e.

(i) Order referred to in 1st proviso to section 35B(1)

(ii) Decision or order passed by Central Excise Officer which was the subject matter of the order referred to in Rule 9(4)(i)

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