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Section 35E – The Central Excise Act, 1944

The Central Excise Act, 1944

 

 

35E. POWERS OF BOARD OR COMMISSIONER OF CENTRAL EXCISE TO PASS CERTAIN ORDERS. – 108

 

35E. Powers of Board or 1[Commissioner of Central Excise] to pass certain orders.—(1) The Board may, of its own motion, call for and examine the record of any proceeding in which a 1[Commission­er of Central Excise] as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such 2[Commissioner] 3[or any other commissioner] to apply to the Appellate Tribunal 4[or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986 (62 of 1986)] for the determination of such points arising out of the decision or order as may be specified by the 5[Committee of Chief Commissioners of Central Excise] in its order.

 

(2) The 1[Commissioner of Central Excise] may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct 6[such authority or any Central Excise Officer subordinate to him] to apply to the 7[Commis­sioner (Appeals)] for the determination of such points arising out of the decision or order as may be specified by the 1[Commis­sioner of Central Excise] in his order.

 

8[(3) The Committee of Chief Commissioners of Central Excise or the Commissioner of Central Excise, as the case may be, shall make order under sub-section (1) or sub-section (2) within a period of three months from the date of communication of the decision or order of the adjudicating authority.]

 

(4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority or the authorised officer makes an application to the Appellate Tribunal 4[or, as the case may be, the Customs and Excise Revenues Appellate Tribunal estab­lished under section 3 of the Customs and Excise Revenues Appel­late Tribunal Act, 1986 (62 of 1986)] or the 7[Commissioner (Appeals)] within a period of 9[one month] from the date of communication of the order under sub-section (1) or sub-section (2) to the adjudicat­ing authority, such application shall be heard by the Appellate Tribunal 4[or, as the case may be, the Customs and Excise Reve­nues Appellate Tribunal established under section 3 of the Cus­toms and Excise Revenues Appellate Tribunal Act, 1986] or the 7[Commissioner (Appeals)], as the case may be, as if such appli­cation were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of section 35B 4[or, as the case may be, the provisions of the Customs and Excise Revenues Appellate Tribunal Act, 1986] shall, so far as may be, apply to such application.

 

10[(5) The provisions of this section shall not apply to any deci­sion or order in which the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment of any duty is in issue or is one of the points in issue.

 

Explanation.—For the purposes of this sub-section, the determi­nation of a rate of duty in relation to any goods or valuation of any goods for the purposes of assessment of duty includes the determination of a question—

 

(a) relating to the rate of duty of excise for the time being in force, whether under the Central Excise Tariff Act, 1985 (5 of 1986), or under any other Central Act providing for the levy and collection of any duty of excise, in relation to any goods on or after the 28th day of February, 1986; or

 

(b) relating to the value of goods for the purposes of assessment of any duty of excise in cases where the assessment is made on or after the 28th day of February, 1986; or

 

(c) whether any goods are excisable goods or whether the rate of duty of excise on any goods is nil; or

 

(d) whether any goods fall under a particular heading or sub-heading of 11the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986), or the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), or the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), or that any goods are or not covered by a particular notification or order issued by the Central Government or the Board, as the case may be, granting total or partial exemption from duty; or

 

(e) whether the value of any goods for the purposes of assess­ment of duty of excise shall be enhanced or reduced by the addi­tion or reduction of the amounts in respect of such matters as are specifically provided in this Act.]

 

———-

1. Subs. by Act 22 of 1995, sec. 70, for “Collector” (w.e.f. 26-5-1995)

 

2. Subs. by Act 22 of 1995, sec. 70, for “Collector of Central Excise” (w.e.f. 26-5-1995).

 

3. Ins. by Act 14 of 2001, sec. 129 (w.e.f. 11-5-2001).

 

4. Ins. by Act 62 of 1986, sec. 34.

 

5. Subs. by Act 18 of 2005, sec. 80, for “Board” (w.e.f. 13-5-2005).

 

6. Ins. by Act 29 of 2006, sec. 37, for such authority” (w.e.f. 13-7-2006).

 

7. Subs. by Act 22 of 1995, sec. 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).

 

8. Subs. by Act 22 of 2007, sec. 130(i), for sub-section (3) (w.e.f. 11-5-2007). Earlier sub-section (3) was substituted by Act 20 of 2002, sec. 141 (w.e.f. 11-5-2002) and was amended by Act 18 of 2005, sec. 80 (w.e.f. 13-5-2005). Sub-section (3), before substitution by Act 22 of 2007, stood as under:

 

“(3) The Committee of Chief Commissioners of Central Excise or Commissioner of Central Excise, as the case may be, shall, where it is possible to do so, make order under sub-section (1) or sub-section (2), within a period of six months, but not beyond a period of one year, from the date of the decision or order of the adjudicating authority.”.

 

9. Subs. by Act 22 of 2007, sec. 130(ii), for “three months” (w.e.f. 11-5-2007).

 

10.Ins. by Act 29 of 1988, sec. 11 (w.e.f. 16-8-1988).

 

11.Subs. by Act 27 of 1999, sec. 119, for “the Schedule” (w.e.f. 11-5-1999).

 

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The Central Excise Act, 1944

 

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