TMI Blog2017 (1) TMI 1821X X X X Extracts X X X X X X X X Extracts X X X X ..... LHI HIGH COURT ], it is opined that the view taken by Delhi High Court is required to be accepted and the same is accepted. The writ petition is dismissed only on preliminary ground. - HON'BLE MR. JUSTICE K.S. JHAVERI AND HON'BLE MR. JUSTICE VINIT KUMAR MATHUR For the Appellant : Kanishka Gupta For the Respondent : Sameer Jain JUDGMENT K.S. JHAVERI, J. 1. By way of this petition, the revenue has challenged the judgment and order of revisional authority and prayed for the following reliefs: It is, therefore, prayed that this writ petition be accepted; the Hon'ble Court may be pleased to call for the entire record of the case and: (i) by issuance of writ of certiorari or any other appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government, executing the Act. It is the Central Government itself which acts under section 35EE as revisionary authority, dealing with revision applications filed both by the assessee and the Commissioner of Central Excise. Since the Central Government also has to act only through human agency, the function is entrusted to an official of the Central Government who is of the rank of Joint Secretary in the Ministry of Finance. He does not pass the revision order in his individual capacity or as a functionary under the Act; his orders are those of the central government itself. The section repeatedly refers to the Central Government and not to any official or functionary thereof. The Joint Secretary acts for the Central Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cing such a view, in addition to fostering indiscipline and chaos in the administration of the Act. 13. Counsel for the respondent is right in relying on sub-sections (5) and (6) of section 35EE to point out that in case the Central Government suo motu decides to issue notice to the assessee to enhance the penalty or fine or duty and after hearing the assessee decides to drop the proceedings, no grant of any opportunity to the Commissioner of Central Excise or any other officer executing the Act is envisaged. This shows that if the Central Government is of the view that the order of the Commissioner (Appeals) is legal and proper and requires no interference (by way of enhancement of duty, fine or penalty), there is no right conferred upo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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