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of <h1>Supreme Court rules Board can't revise Collector's order under Section 35E(1)</h1> The Supreme Court upheld the Tribunal's decision, ruling that the Board cannot revise a revisional order of the Collector under Section 35E(1) of the ... Revision The Supreme Court held that the Board cannot revise a revisional order of the Collector under Section 35E(1) of the Central Excises & Salt Act, 1944. The Tribunal's decision was upheld, and the Appeals were dismissed with no order as to costs. (Case citation: 1997 (2) TMI 123 - SC)
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