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TMI Blog2019 (11) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revisional Authority. Nonetheless, the petitioner has already paid ₹ 1,000/- demanded by the respondents towards court fee. The revision application filed by the petitioner before the Revisional Authority is revived with the same number and matter is remanded to the Revisional Authority for fresh decision on merits in accordance with law, rules and regulations and evidence on record as expeditiously as possible and practicable - petition allowed. - W.P.(C) 11490/2019 - - - Dated:- 15-11-2019 - CHIEF JUSTICE MR. C.HARI SHANKAR J. Petitioners Through: Mr. Shamik S. Smajanwala, Adv. with Mr. Sunil Kr. Kaundal, Adv. Respondents Through: Mr. Nirvikar Verma, Adv. for R-1 2. Mr.Amit Bansal, SSC with Mr. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid order-in-appeal passed by the Commissioner (Appeals), Jaipur, the petitioner preferred Revision Application bearing No.195/60/16/RA before the Revisional Authority under Section 35EE(3) of the Central Excise Act, 1944. 4. It is contended by the learned counsel for the petitioner that in fact under Section 35EE (3) of the Central Excise Act, 1944, no court fee is to be paid by the petitioner. As per the provisions of Section 35EE(3) of the Central Excise Act, 1944, in case of demand, the court fee is required to be paid but in case of rebate claim, there is no such requirement of payment of court fee. 5. This aspect of the matter has not been properly appreciated by the Revisional Authority while passing the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commencement and could have been, if the said section had not come into force, preferred after such commencement, to the Appellate Tribunal. (1A) The Principal 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 35A 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-payment of court fee of ₹ 800/- which even otherwise, the petitioner was not liable to pay. We hereby also quash and set aside the impugned order dated 19th August, 2019 passed by the Revisional Authority. The revision application filed by the petitioner before the Revisional Authority is revived with the same number and matter is remanded to the Revisional Authority for fresh decision on merits in accordance with law, rules and regulations and evidence on record as expeditiously as possible and practicable. 9. With these observations, this petition is allowed. C. M.No.47207/2019(stay) In view of the final order passed in the writ petition, this application stands disposed of. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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