Revisions

Description: This quiz is designed to assess your knowledge of the topic 'Revisions' under the subject 'Indian Law' and 'Central Excise Law'.
Number of Questions: 15
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Tags: indian law central excise law revisions
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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


Correct Option: B
Explanation:

As per Section 35B of the Central Excise Act, 1944, a revision application must be filed within 60 days from the date of the order or decision that is being challenged.

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


Correct Option: C
Explanation:

Under Section 35B of the Central Excise Act, 1944, both the assessee and the Commissioner of Central Excise are competent to file a revision application.

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


Correct Option: C
Explanation:

As per Section 35B of the Central Excise Act, 1944, a revision application can be filed on the grounds of error apparent on the face of the record or mistake of law.

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


Correct Option: C
Explanation:

As per Section 35B of the Central Excise Act, 1944, a revision application must be filed in writing to the Commissioner of Central Excise and must be accompanied by a fee of Rs. 100.

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


Correct Option: C
Explanation:

Under Section 35B of the Central Excise Act, 1944, the Commissioner of Central Excise is required to decide the revision application within 90 days from the date of its receipt.

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


Correct Option: D
Explanation:

Filing a revision application under the Central Excise Act, 1944, does not automatically stay the order or decision under challenge or relieve the assessee from the obligation to pay the duty demanded.

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


Correct Option: C
Explanation:

Under Section 35B of the Central Excise Act, 1944, the revisional authority has the power to review the facts and evidence of the case as well as correct errors of law.

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


Correct Option: C
Explanation:

An order passed in revision under the Central Excise Act, 1944, can either set aside the order under challenge or modify it.

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


Correct Option: B
Explanation:

As per Section 35B of the Central Excise Act, 1944, a revision application cannot be filed against an order passed in revision.

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


Correct Option: B
Explanation:

Under Section 35G of the Central Excise Act, 1944, an appeal against an order passed in revision must be filed within 60 days from the date of the order.

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


Correct Option: C
Explanation:

As per Section 35G of the Central Excise Act, 1944, both the assessee and the Commissioner of Central Excise are competent to file an appeal against an order passed in revision.

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


Correct Option: C
Explanation:

Under Section 35G of the Central Excise Act, 1944, an appeal against an order passed in revision must be filed in writing to the Appellate Tribunal and must be accompanied by a fee of Rs. 100.

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


Correct Option: D
Explanation:

Under Section 35H of the Central Excise Act, 1944, the Appellate Tribunal is required to decide the appeal against an order passed in revision within 120 days from the date of its receipt.

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


Correct Option: D
Explanation:

Filing an appeal against an order passed in revision under the Central Excise Act, 1944, does not automatically stay the order under challenge or relieve the assessee from the obligation to pay the duty demanded.

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


Correct Option: C
Explanation:

Under Section 35H of the Central Excise Act, 1944, the Appellate Tribunal has the power to review the facts and evidence of the case as well as correct errors of law.

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