Revision under Central Excise law is unavailable against an adjudication order where the Tribunal appeal remedy applies.

Section 35EE of the Central Excise Act confers revisional jurisdiction on the Central Government only against orders passed under Section 35A, namely orders of the Commissioner (Appeals). An order passed by the Commissioner of Central Excise as adjudicating authority falls instead within the appellate remedy under Section 35B(1) before the Appellate Tribunal. As the impugned order was an adjudication order and not a Section 35A order, the revision petition did not lie before the revisional authority and the rejection of the revision was upheld.

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Issues: Whether a revision petition under Section 35EE of the Central Excise Act, 1944 was maintainable against an order passed by the Commissioner of Central Excise acting as adjudicating authority, when an appeal lay to the Appellate Tribunal under Section 35B(1) of the Central Excise Act, 1944.

Analysis: Section 35EE confers revisional jurisdiction on the Central Government only in respect of orders passed under Section 35A of the Central Excise Act, 1944, namely orders of the Commissioner (Appeals). Section 35B(1) separately provides an appellate remedy to the Appellate Tribunal against an order passed by the Commissioner of Central Excise as adjudicating authority. Since the impugned order was passed by the Commissioner in adjudication and not under Section 35A, the revision petition did not fall within the revisional jurisdiction of the Central Government.

Conclusion: The revision petition was not maintainable before the revisional authority, and rejection of the revision was ; the challenge to that order failed.

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