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2020 (3) TMI 374 - HC - Central ExciseRejection of Rebate claim - rejection on the ground of time limitation - rejection on the omission of petitioners to submit original documents amounting to an irregularity of procedure provided in Central Excise Rules, 2002 - sections 35C and 35EE of CEA - HELD THAT:- Dictionary meaning of word ‘annul’ is given as, to declare invalid. Court has perused impugned order. It is clear Central Government sat in appeal to confirm order in original, on setting aside appellate order. Inserted by amendment sub-section (1A) in section 35EE clearly requires the Commissioner to apply for revision. Revision is not appeal. Petition allowed.
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