Assistant Commissioner cannot revise or Review his own order – Section 11A of Central Excise Act

Tripura Ispat Vs Union of India (Tripura High Court)

We have briefly touched on this difference in statutory scheme of the Central Excise Act against the Income Tax Act in order to drive home the point that if the department was desirous of pursuing the question of leviability of education and higher education cess when the basic duty of excise was exempt, it ought to have carried the order of refund passed by the Assistant Commissioner in appeal. Only if such appeal was pending or could have been filed within the period of

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