Revision by Central Government: power to annul or modify specified excise orders, subject to time limits and show cause safeguards. The Central Government may, on application by an aggrieved person or of its own motion, annul or modify specified orders passed under section 35A; applications must be made within three months (with a possible further three month extension for sufficient cause), in prescribed form, verified as required and accompanied by the statutory fee. The Government cannot enhance penalties or confiscate goods of greater value where the original order already did so, and in other cases any proposed enhancement requires that the affected person be given a show cause notice within the limitation period specified in the relevant limitation provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revision by Central Government: power to annul or modify specified excise orders, subject to time limits and show cause safeguards.
The Central Government may, on application by an aggrieved person or of its own motion, annul or modify specified orders passed under section 35A; applications must be made within three months (with a possible further three month extension for sufficient cause), in prescribed form, verified as required and accompanied by the statutory fee. The Government cannot enhance penalties or confiscate goods of greater value where the original order already did so, and in other cases any proposed enhancement requires that the affected person be given a show cause notice within the limitation period specified in the relevant limitation provision.
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