The Central Excise Act, 1944
In this Chapter –
(a) “Appointed day” means the date1 of coming into force of the amendments to this Act specified in Part II of the Fifth Schedule to the Finance (No. 2) Act, 1980;
(b) “High Court” means, –
(i) In relation to any State, the High Court for that State;
(ii) In relation to a Union Territory to which the jurisdiction of the High Court of a State has been extended by law, that High Court;
(iii) In relation to the Union Territories of Dadra and Nagar Haveli and Daman and Diu, the High Court at Bombay;
(iv) In relation to any other Union Territory, the highest court of civil appeal for that territory other than the Supreme Court of India;
(c) “President” means the President of the Appellate Tribunal.
The review show-cause notice levying duty, the time limit for review as contained in third proviso to section 36 (2) is six months. Hence notice issued beyond six months period is hit by bar of limitation; Collector of Central Excise v. Voltas Ltd., 1991 (53) ELT 82 (Tri).
Suo motu power of revision of the Central Government is provided in sub-section (2) wherein the correctness, legality or propriety of any decision or order passed under section 35 or section 35A is subjected to the revisional power; M/s. Kirloscar Cummins Ltd. v. Union of India, 1990 (47) ELT 242 (Bom).
1. Came into force on 11-10-1982, vide G.S.R. 592 (E), dated 11th October, 1982.