2018 (2) TMI 1844

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....erson Information Technology Solutions, Mohali (hereinafter referred to as the applicant) against the Order-in-Appeal No. JAL-EXCUS-OOO-APP-169-15-16, dated 21-7-2015, passed by the Commissioner of Central Excise (Appeals-II), Chandigarh, who has allowed the departmental appeal and set aside the order of the Deputy Commissioner granting rebate of service tax of Rs. 6,12,583/- to the applicant on t....

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....ussed in the OIA. 4. On examination of relevant case records, it is noticed by the Government at the outset that the revision application has been filed after the gap of 10 months from the receipt of the OIA by the applicant in this case. Whereas as per Section 35EE(2) of the Central Excise Act, 1944, made applicable to the service tax matters by virtue of Section 83 of the Finance Act, 1994....

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....r sub-section (3) of Section 35EE of Central Excise Act, 1944, a revision application is to be accompanied by a fee of Rs. 1,000/- when the amount of duty, etc., levied by any Central Excise Officer is more than Rs. 1.00 lakh. This requirement of payment of fee before or at the time of filing the application is mandatory and no relaxation in this regard is provided under the aforesaid provision or....

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....tation of 3 months even in the light of dismissal of their appeal by CESTAT on 3-5-2016. 5. Besides above, it is also evident from the Orders-in-Original and Order-in-Appeal in this matter that the Deputy Commissioner had rejected applicant's rebate claim of Rs. 6,12,583/- vide her earlier order dated 21-5-2013 and thereafter she sanctioned the rebate of Rs. 4,81,285/- out of rejected amount....