Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 35EA of Central Excise Act: Unenforced Revision Powers, Party Representation, and Appeal Rights Explained.</h1> Section 35EA of the Central Excise Act, 1944, which was never enforced due to its repeal, outlined the powers of revision for the Board or Commissioner of Central Excise. It allowed them to review decisions or orders to ensure correctness and legality. The section mandated that affected parties be given a chance to represent themselves before any prejudicial decision was made. It also set a six-month limitation period for initiating proceedings, extendable to one year for decisions made before the 1988 amendment. Aggrieved parties could appeal to the Customs and Excise Revenues Appellate Tribunal.
TaxTMI 
TaxTMI 
