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of <h1>Central Government can alter orders under Section 35EE of Excise Act; applications due within 3 months, extendable for cause.</h1> Section 35EE of the Central Excise Act, 1944, allows the Central Government to annul or modify orders under Section 35A upon application by an aggrieved party. Applications must be made within three months, extendable by another three months for sufficient cause. Fees apply based on the duty amount, with exceptions for certain applications. The government can also revise orders on its own initiative but cannot enhance penalties or confiscate goods of greater value without notice. Additionally, any excise duty not levied or short-levied requires a show cause notice within the time limit specified in Section 11A.
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