1980 (1) TMI 105

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....hahdara. The revision application was considered and the petitioners were informed vide letter dated 18-10-1979 that under section 36(1) of the Central Excises and Salt Act, the revision application can be filed only against order from which no appeal lies and accordingly the revision application preferred by the petitioners was filed. 2. On receipt of this letter, the petitioners have written a ....

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....e Central Board of Excise & Customs, asking them to invoke their powers of suo motu revision under section 35A of the Act and revise the order passed by the Asstt. Collector. The Board had, however, declined to use the power and the Central Government had therefore held that the revisionary authority under section 35A can invoke the power under that section even at the instance of an assessee. But....