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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central Excise Act Section 35EE Amended: New Proviso Limits Applications & Empowers Commissioner for Revision Directions.</h1> Section 35EE of the Central Excise Act is amended to include a proviso allowing the Central Government to refuse applications for orders with duties, fines, or penalties not exceeding five thousand rupees. A new sub-section (1A) empowers the Commissioner of Central Excise to direct an application for revision if an order by the Commissioner (Appeals) is deemed improper. Sub-section (3) is revised to specify application forms, verification methods, and fees, with a fee structure based on the amount of duty and interest involved, exempting certain applications from fees.
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