Maintainability of writ challenge to section 35EE revisional order rejected where departmental authorities sought to question their own order.

A writ petition by departmental revenue authorities challenging a revisional order under section 35EE of the Central Excise Act, 1944 was held not maintainable. The court treated an order under section 35EE as an order of the Central Government acting through its designated functionary, with finality against the departmental authorities administering the Act. On that reasoning, the scheme of the provision did not permit the revenue to challenge its own revisional order in writ jurisdiction, and the objection to maintainability was accepted; the petition was dismissed on that preliminary ground.

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Issues: Whether a writ petition filed by the revenue challenging an order passed by the revisional authority under section 35EE of the Central Excise Act, 1944 was maintainable.

Analysis: The order under section 35EE is an order of the Central Government itself, acting through the designated functionary. A decision so rendered attains finality against the departmental authorities administering the Act, and the scheme of the provision does not contemplate the revenue challenging its own revisional order. Following the Delhi High Court view relied upon, the objection to maintainability was accepted.

Conclusion: The writ petition was not maintainable and was dismissed on the preliminary ground.

Ratio Decidendi: An order passed by the Central Government under section 35EE of the Central Excise Act, 1944 cannot be challenged in writ jurisdiction by the departmental authorities who are themselves functionaries of the same Government under the Act.

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