https://www.taxtmi.com/caselaws?id=45281 Section 35EE(4) confers a suo motu revisional power on the Central Government to annul or modify the appellate order, and the provision does not prescribe a limitation period. The High Court declined to read into that distinct power the limitation found in other appeal or revision provisions, and refused to supply a casus omissus. The safeguards in Sections 35EE(5) and 35EE(6) were held inapplicable on the facts because the proceedings did not involve enhancement of penalty or a fresh levy or short levy within those clauses. The show cause notice was found to have been issued within a reasonable time, was within jurisdiction, and was not barred by limitation; the writ petition against it failed. en-us Mon, 25 Nov 1996 00:00:00 +0530 Fri, 09 Jul 2010 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45281 Section 35EE(4) confers a suo motu revisional power on the Central Government to annul or modify the appellate order, and the provision does not prescribe a limitation period. The High Court declined to read into that distinct power the limitation found in other appeal or revision provisions, and refused to supply a casus omissus. The safeguards in Sections 35EE(5) and 35EE(6) were held inapplicable on the facts because the proceedings did not involve enhancement of penalty or a fresh levy or short levy within those clauses. The show cause notice was found to have been issued within a reasonable time, was within jurisdiction, and was not barred by limitation; the writ petition against it failed. Case-Laws Central Excise Mon, 25 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45281