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Indirect Tax Laws

Notes 1984 against which an appeal has not been preferred before such commencement and could have
been, if the said section had not come into force, preferred after such commencement, to the
Appellate Tribunal.
(1A) The Commissioner of Central Excise may, if he is of the opinion that an order passed by the
Commissioner (Appeals) under section 35A is not legal or proper, direct the proper officer to
make an application on his behalf to the Central Government for revision of such order.
(2) An application under sub-section (1) shall be made within three months from the date of the
communication to the applicant of the order against which the application is being made:
Provided that the Central Government may, if it is satisfied that the applicant was prevented by
sufficient cause from presenting the application within the aforesaid period of three months,
allow it to be presented within a further period of three months.
(3) An application under sub-section (1) shall be in such form and shall be verified in such
manner as may be specified by rules made in this behalf and shall be accompanied by a fee of, -
(a) two hundred rupees, where the amount of duty and interest demanded, fine or penalty levied
by any Central Excise officer in the case to which the 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 any 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).
(4) The Central Government may, of its own motion, annul or modify any order referred to in
sub-section (1).
(5) No order enhancing any penalty or fine in lieu of confiscation or confiscating goods of
greater value shall be passed under this section, —

(a) in any case in which an order passed under section 35A has enhanced any penalty or fine in
lieu of confiscation or has confiscated goods of greater value; and
(b) in any other case, unless the person affected by the proposed order has been given notice to
show cause against it within one year from the date of the order sought to be annulled or
modified.

(6) Where the Central Government is of opinion that any duty of excise has not been levied or
has been short-levied, no order levying or enhancing the duty shall be made under this section
unless the person affected by the proposed order is given notice to show cause against it within the
time-limit specified in section 11A.

!
Caution 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

4.8 SECTION 35F. Deposit, pending appeal, of duty demanded or
penalty levied

Where in any appeal under this Chapter, the decision or order appealed against relates to any
duty demanded in respect of goods which are not under the control of Central Excise authorities

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