TMI Blog2018 (2) TMI 1844X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the order of the Commissioner (Appeals). This enormous delay is sought to be condoned on the ground that they had filed appeal wrongly against the order of the Commissioner (Appeals) before CESTAT on 28-10-2015 and it has been dismissed by the CESTAT as non-maintainable vide this order dated 3-5-2016 only and they have filed the revision application soon after that on 30-5-2016. Whereas as per sub-section (3) of Section 35EE of Central Excise Act, 1944, a revision application is to be accompanied by a fee of ₹ 1,000/- when the amount of duty, etc., levied by any Central Excise Officer is more than ₹ 1.00 lakh. This requirement of payment of fee before or at the time of filing the application is mandatory and no relaxatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the Order-in-Appeal No. JAL-EXCUS-OOO-APP-169-15-16, dated 21-7-2015, passed by the Commissioner of Central Excise (Appeals-II), Chandigarh, who has allowed the departmental appeal and set aside the order of the Deputy Commissioner granting rebate of service tax of ₹ 6,12,583/- to the applicant on the ground that she did not have power to amend/modify her own order. 2. The revision application has been filed by the applicant mainly on the ground that she was empowered to rectify the mistake under Section 74 of the Finance Act, 1994 and thus the Commissioner (Appeals) has passed an erroneous order by setting aside the Deputy Commissioner s order granting them the rebate of service tax. 3. A personal hearing was held in this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant under their letter dated 24-8-2016. Whereas as per sub-section (3) of Section 35EE of Central Excise Act, 1944, a revision application is to be accompanied by a fee of ₹ 1,000/- when the amount of duty, etc., levied by any Central Excise Officer is more than ₹ 1.00 lakh. This requirement of payment of fee before or at the time of filing the application is mandatory and no relaxation in this regard is provided under the aforesaid provision or any other Section. Thus if any application is not accompanied by the specified fee, such application cannot be accepted as properly filed and cannot be considered by the Government by virtue of the above-mentioned provision. While the instant revision application has been filed with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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