Department cannot file Revise Application in terms of Section 35EE of excise

Commissioner of Service Tax Vs Mail Order Solutions (I) Ltd. (CESTAT Mumbai)

The case stems from a series of appeals filed by the Revenue department, seeking a review of an earlier decision. The bone of contention was the applicability of Section 35EE of the Excise Act, and Section 86 of the Finance Act, 1994, concerning the rights of the Revenue to file an appeal. The court, after examining the case records and the statutes, established that only the assessee is permitted to file a Revision Application under Section 35EE, t

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