https://www.taxtmi.com/caselaws?id=41031 Section 36(1) of the Central Excises and Salt Act permits revision only where no appeal lies against the impugned order. Because an appeal was available against the Superintendent's order, the revision application could not be maintained under that provision. The earlier view on suo motu revision under section 35A was distinguished as it concerned a different statutory power and an assessee-initiated request under that section was not involved here. The statutory precondition for revision was therefore not met, and the application was dismissed. en-us Wed, 16 Jan 1980 00:00:00 +0530 Thu, 20 May 2010 11:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41031 Section 36(1) of the Central Excises and Salt Act permits revision only where no appeal lies against the impugned order. Because an appeal was available against the Superintendent's order, the revision application could not be maintained under that provision. The earlier view on suo motu revision under section 35A was distinguished as it concerned a different statutory power and an assessee-initiated request under that section was not involved here. The statutory precondition for revision was therefore not met, and the application was dismissed. Case-Laws Central Excise Wed, 16 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41031