2020 (3) TMI 374

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..... 2 - sections 35C and 35EE of CEA - HELD THAT:- Dictionary meaning of word annul is given as, to declare invalid. Court has perused impugned order. It is clear Central Government sat in appeal to confirm order in original, on setting aside appellate order. Inserted by amendment sub-section (1A) in section 35EE clearly requires the Commissioner to apply for revision. Revision is not appeal. Pet .....

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..... its, initial application was made within time but a fresh application had to be made thereafter. The second point in issue is omission of petitioners to submit original documents amounting to an irregularity of procedure provided in Central Excise Rules, 2002. Petitioners have challenged revision order dated 6th July, 2012 passed by Joint Secretary to the Government of India, setting aside ord .....

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..... ons (1) in sections 35C and 35EE. While Appellate Tribunal may confirm, modify or annul or restore, Central Government can only annul or modify the order. He submits, there has been, in effect annulment and there should be no interference. Following from paragraph 10 of impugned order is reproduced below:- In view of above circumstances, the rebate claim was rightly rejected by original .....

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