Revision by Central Government
Section 35EE of the Central Excise Act, 1944 deals with revision by Central Government. @@[[35EE. Revision by Central Government.-- (1) The Central Government may, on the application of any person aggrieved by any order passed under Section 35-A, where the order is of the nature referred to in the first proviso to sub-section (1) of Section 35-B, annul or modify such order: [Provided t The Act came into force on 28 Feb 1944.
@@1[2[35EE. Revision by Central Government.-- (1) The Central Government may, on the application of any person aggrieved by any order passed under Section 35-A, where the order is of the nature referred to in the first proviso to sub-section (1) of Section 35-B, annul or modify such order:
3[Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees.]
Explanation.--For the purposes of this sub-section, "order passed under Section 35-A" includes an order passed under that section before the commencement of Section 47 of the Finance Act, 1984 (21 of 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.
4(1A) The 5Principal Commissioner of Central Excise or Commissioner of Central Excise] may, if he is of the opinion that an order passed by the Commissioner (Appeals) under Section 35-A 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.
6(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--
(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.]]
Section 35EE, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Rajasthan Textile Mills vs U. O. I.
Court's Decision & Legal Precedent
In the scheme of the Central Excise Act, 1944 and the Central Excise Rules, 2002, a manufacturer/exporter is entitled to claim rebate of both the excise duty paid on the final excisable goods exported as well as the excise duty paid on materials used in the manufacture of such goods. The word 'OR' in Rule 18, which prima facie appears disjunctive, must be interpreted as 'AND' (conjunctive) to give effect to the manifest intention of the Legislature as evidenced by: (a) the consistent historical practice since the 1944 Rules of providing dual relief from duties on both final and intermediate products for exports; (b) the comparative scheme of Rules 18 and 19 which both aim to neutralize the burden of internal levies on exported goods; (c) the Government's own practice in exercising its rule-making power by issuing separate notifications for rebate on final goods and input materials, and prescribing forms that contemplate claiming both rebates; and (d) the principle of contemporanea expositio and executive construction, whereby the interpretation given by the rule-maker itself is ordinarily binding. To restrict rebate to only one duty would produce an anomalous and absurd result contrary to the purpose of export promotion and would constitute arbitrary discrimination.
On this section: Basis for Revision Application filed by the assessee before the Joint Secretary to Government of India. The Court noted the favorable decision rendered by the Joint Secretary under this provision.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 35EE
What have the courts held on Section 35EE of the Central Excise Act?
Rajasthan Textile Mills vs U. O. I. (09 Oct 2015) is the leading judgment on this section among those set out below: Basis for Revision Application filed by the assessee before the Joint Secretary to Government of India. The Court noted the favorable decision rendered by the Joint Secretary under this provision.
How do I find court cases under Section 35EE of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 35EE, section 35EE Central Excise Act 1944, section 35EE of the Central Excise Act. People searching for it also type 35ee of central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Rajasthan Textile Mills vs U. O. I. (09 Oct 2015).
What should I read with Section 35EE of the Central Excise Act, and has it changed?
Its own text turns on section 11A (Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded), section 35 (Appeals to Commissioner (Appeals)), section 35A (Procedure in appeal), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. 2 instruments name it without being made under it, most recently CENTRAL EXCISE (APPEALS) RULES, 2001 (2001), then Notification No.32/2001-CE (N.T) (2001).
When did Section 35EE of the Central Excise Act come into force?
Section 35EE of the Central Excise Act, cited as Central Excise Act 1944 35EE, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.