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2018 (5) TMI 1057 - HC - Central ExciseRebate claim - revision applications under Section 35EE - time limitation - Held that: - respondent no. 2 has proceeded to apply the provisions of sub-Section 3 of Section 35EE of the Act which contemplates and requires that a revision application ought to have been accompanied by a fees of ₹ 1000/- when the amount of duty, interest demanded, fine or penalty levied by any of the authority in the case to which the application relates is more than ₹ 1,00,000/-. In the instant case, it is not a case where the amount of duty and interest is demanded or fine and penalty is levied as such in the instant case the petitioner has claimed the rebate of excise duty. There is no dispute that the requirement of payment of fee before or at the time of filing of revision application is mandatory but in the instant case, the appeals were filed before the respondent no. 2 on 13.05.2014 against the order of the Commissioner (Appeals) dated 09.12.2013, the deficiency of the amount has been cleared as soon as the petitioner has received the notice dated 02.06.2014. The order impugned has been passed by the respondent no. 2 after a gap of more than about three and half years from the date of filing of the appeal and while passing the said order the respondent no. 2 has not looked into the contends of the notice dated 02.06.2014 which clearly stipulates a marginal period allowed to the petitioner to pay the short fee, for each of the revision applications @ ₹ 800/- within a period of 15 days. Impugned order do not sustain - petition allowed - decided in favor of petitioner.
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