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Unit 4: Various Authorities under Excise Law

4.6 SECTION 35E. Powers of Committee of Chief Commissioners of Notes
Central Excise or Commissioner of Central Excise to pass certain
orders

(1) The Committee of Chief Commissioners of Central Excise may, of its own motion, call for
and examine the record of any proceeding in which a Commissioner of Central Excise as an
adjudicating authority has passed any decision or order under this Act for the purpose of satisfying
itself as to the legality or propriety of any such decision or order and may, by order, direct such
Commissioner or any other Commissioner to apply to the Appellate Tribunal for the
determination of such points arising out of the decision or order as may be specified by the
Committee of Chief Commissioners of Central Excise in its order:
Provided that where the Committee of Chief Commissioners of Central Excise differs in its
opinion as to the legality or propriety of the decision or order of the Commissioner of Central
Excise, it shall state the point or points on which it differs and make a reference to the Board
which, after considering the facts of the decision or order, if is of the opinion that the decision or
order passed by the Commissioner of Central Excise is not legal or proper, may, by order, direct
such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the
determination of such points arising out of the decision or order, as may be specified in its order.
(2) The Commissioner of Central Excise may, of his own motion, call for and examine the record
of any proceeding in which an adjudicating authority subordinate to him has passed any decision
or order under this Act for the purpose of satisfying himself as to the legality or propriety of any
such decision or order and may, by order, direct such authority or any Central Excise Officer
subordinate to him to apply to the Commissioner (Appeals) for the determination of such
points arising out of the decision or order as may be specified by the Commissioner of Central
Excise in his order.

(3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within
a period of three months from the date of communication of the decision or order of the
adjudicating authority.

(4) Where in pursuance of an order under sub-section (1) or sub-section (2) the adjudicating
authority or the authorised officer makes an application to the Appellate Tribunal or the
Commissioner (Appeals) within a period of one month from the date of communication of the
order under sub-section (1) or sub-section (2) to the adjudicating authority, such application
shall be heard by the Appellate Tribunal or the Commissioner (Appeals), as the case may be, as
if such application were an appeal made against the decision or order of the adjudicating authority
and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of
section 35B shall, so far as may be, apply to such application.

(5) Omitted
4.7 SECTION 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, determined by such order does
not exceed five thousand rupees.
Explanation. — For the purposes of this sub-section, “order passed under section 35A” includes
an order passed under that section before the commencement of section 47 of the Finance Act,

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