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2020 (10) TMI 1229 - HC - Central ExciseRejection of revision under Section 35 EE of the Central Excise Act, 1944 - Jurisdiction - power of Joint Secretary (Revision Application), Government of India, who was also in the same rank of Commissioner of Central Excise and Customs, who had passed the Order-In- Appeal - HELD THAT - The matter is remitted to the present Revisional Authority under Section 35 EE of the Act for fresh consideration of the matter. It shall be incumbent upon the Revisional Authority, after affording full opportunity of hearing to the Petitioner, deal with each of the contentions raised and pass reasoned orders on merits and in accordance with law, inhibited and uninfluenced by the impugned order which has been set aside and communicate the decision taken to the Petitioner by 31.03.2021 under written acknowledgment. Petition allowed by way of remand.
Issues: Challenge to order rejecting revision application under Section 35 EE of the Central Excise Act, 1944.
Analysis: 1. The Writ Petition challenged the order rejecting the revision application filed under Section 35 EE of the Central Excise Act, 1944. The impugned order was passed by the Joint Secretary (Revision Application), Government of India, who was in the same rank as the Commissioner of Central Excise and Customs, the authority whose decision was under revision. This was deemed impermissible in law, as highlighted in a previous court decision. The Revisional Authority was subsequently re-constituted to address this anomaly pointed out by the court. 2. In light of the submissions made, the High Court quashed the impugned order and remitted the matter to the present Revisional Authority for fresh consideration. The Revisional Authority was directed to provide a full opportunity for the Petitioner to present their case, address all contentions raised, and issue reasoned orders based on merits and in accordance with the law. The Revisional Authority was instructed to communicate the decision to the Petitioner by a specified date. The Writ Petition was allowed on these terms, and the connected Miscellaneous Petition was closed without costs.
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