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Revisions under Central Excise Act

Assesses knowledge of revision applications, procedures, time limits, and appeal mechanisms under the Central Excise Act, 1944

15 Questions Published
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Questions

Question 1 Multiple Choice (Single Answer)

What is the time limit for filing a revision application under the Central Excise Act, 1944?

  1. 30 days
  2. 60 days
  3. 90 days
  4. 120 days
Question 2 Multiple Choice (Single Answer)

Who is competent to file a revision application under the Central Excise Act, 1944?

  1. The assessee
  2. The Commissioner of Central Excise
  3. Both the assessee and the Commissioner of Central Excise
  4. None of the above
Question 3 Multiple Choice (Single Answer)

What are the grounds on which a revision application can be filed under the Central Excise Act, 1944?

  1. Error apparent on the face of the record
  2. Mistake of law
  3. Both error apparent on the face of the record and mistake of law
  4. None of the above
Question 4 Multiple Choice (Single Answer)

What is the procedure for filing a revision application under the Central Excise Act, 1944?

  1. The application must be filed in writing to the Commissioner of Central Excise
  2. The application must be accompanied by a fee of Rs. 100
  3. Both of the above
  4. None of the above
Question 5 Multiple Choice (Single Answer)

What is the time limit for deciding a revision application under the Central Excise Act, 1944?

  1. 30 days
  2. 60 days
  3. 90 days
  4. 120 days
Question 6 Multiple Choice (Single Answer)

What is the effect of filing a revision application under the Central Excise Act, 1944?

  1. The order or decision under challenge is stayed
  2. The assessee is not required to pay the duty demanded
  3. Both of the above
  4. None of the above
Question 7 Multiple Choice (Single Answer)

What is the scope of revision under the Central Excise Act, 1944?

  1. The revisional authority can review the facts and evidence of the case
  2. The revisional authority can only correct errors of law
  3. The revisional authority can do both
  4. None of the above
Question 8 Multiple Choice (Single Answer)

What is the effect of an order passed in revision under the Central Excise Act, 1944?

  1. The order under challenge is set aside
  2. The order under challenge is modified
  3. Both of the above
  4. None of the above
Question 9 Multiple Choice (Single Answer)

Can a revision application be filed against an order passed in revision?

  1. Yes
  2. No
  3. It depends on the circumstances of the case
  4. None of the above
Question 10 Multiple Choice (Single Answer)

What is the limitation period for filing an appeal against an order passed in revision under the Central Excise Act, 1944?

  1. 30 days
  2. 60 days
  3. 90 days
  4. 120 days
Question 11 Multiple Choice (Single Answer)

Who is competent to file an appeal against an order passed in revision under the Central Excise Act, 1944?

  1. The assessee
  2. The Commissioner of Central Excise
  3. Both the assessee and the Commissioner of Central Excise
  4. None of the above
Question 12 Multiple Choice (Single Answer)

What is the procedure for filing an appeal against an order passed in revision under the Central Excise Act, 1944?

  1. The appeal must be filed in writing to the Appellate Tribunal
  2. The appeal must be accompanied by a fee of Rs. 100
  3. Both of the above
  4. None of the above
Question 13 Multiple Choice (Single Answer)

What is the time limit for deciding an appeal against an order passed in revision under the Central Excise Act, 1944?

  1. 30 days
  2. 60 days
  3. 90 days
  4. 120 days
Question 14 Multiple Choice (Single Answer)

What is the effect of filing an appeal against an order passed in revision under the Central Excise Act, 1944?

  1. The order under challenge is stayed
  2. The assessee is not required to pay the duty demanded
  3. Both of the above
  4. None of the above
Question 15 Multiple Choice (Single Answer)

What is the scope of appeal against an order passed in revision under the Central Excise Act, 1944?

  1. The Appellate Tribunal can review the facts and evidence of the case
  2. The Appellate Tribunal can only correct errors of law
  3. The Appellate Tribunal can do both
  4. None of the above
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