2019 (11) TMI 1202

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...., 2018 passed by the Revisional Authority in Revision Application No.195/60/16/RA (Annexure P-5 to the memo of the writ petition) as well as the order dated 19th August, 2019 (Annexure P-7 to the memo of the writ petition). 2. Having heard the learned counsel for the parties and looking to the facts and circumstances of the case, it appears that the petitioner is claiming a rebate of Rs. 67,73,865/- in respect of 21 assignments. First show cause notice was issued to the petitioner on 2nd November, 2011 for rejection of 8 rebate claims and another show cause notice dated 5th December, 2011 for rejection of remaining 13 rebate claims of the petitioner were issued to the petitioner. Thereafter, order-in-original was passed on 4th July, 2012 (....

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.... the aforesaid submission and also looking to the provisions of Section 35EE (3) of the Central Excise Act, 1944, the petitioner was not liable to make the payment of any court fee before the Revisional Authority. For ready reference Section 35EE of the Central Excise Act, 1944 is extracted hereinbelow:- "35EE. Revision by Central Government - (1) The Central Government may, on the application of any person aggrieved by any order passed under section 35A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 35B, annul or modify such order: Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty....

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....nded, fine or penalty levied by any Central Excise Officer in the case to which application relates is one lakh rupees or less; (b) one thousand rupees, where the amount of duty and interest demanded, fine or penalty levied by an Central Excise Officer in the case to which the application relates is more than one lakh rupees: Provided that no such fee shall be payable in the case of an application referred to in sub-section (1A)." 7. Thus, in view of the fact that the petitioner is claiming a rebate of Rs. 67,73,865/- (for total of 13 + 8 rebate claims), no question whatsoever arises of making payment of court fee before the Revisional Authority. Nonetheless, the petitioner has already paid Rs. 1,000/- demanded by the respondents towar....