https://www.taxtmi.com/caselaws?id=188913 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. en-us Tue, 06 Nov 2012 00:00:00 +0530 Mon, 06 Feb 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188913 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. Case-Laws Central Excise Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188913