Madras High Court Ruling

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After the Revision Authority remanded the matter but the Department kept it pending without adjudication, the Madras High Court directed the authority to pass orders within six months. Issue Whether the Assessee was entitled to a writ directing the Department to carry out adjudication in terms of the revision order passed under Section 35EE of the Central Excise Act, 1944, when the remanded proceedings had remained pending without any response despite repeated representations.

Rule When a superior revisional authority remands a matter for fresh consideration under Section 35EE of the Central Excise Act, 1944, the subordinate adjudicating authority is required to act in accordance with that remand and conclude the proceedings within a reasonable time. Where such statutory duty remains unperformed, a writ of mandamus can be issued to compel performance of that duty. Application The Assessee had earlier suffered an adverse Order-in-Original dated 06.12.2017. The appeal against that order was dismissed on 16.03.2018. Thereafter, the Assessee invoked revisional jurisdiction under Section 35EE, and by order dated 17.09.2021, the revisional authority remitted the matter back to the 2nd respondent. Even after remand, the Department did not proceed with adjudication. The Assessee then made representations on 24.03.2025 and 08.09.2025, but no response was received. In these facts, the Court found it appropriate to direct the adjudicating authority to act upon the revision order and pass appropriate orders. Conclusion The High Court disposed of the writ petition by directing the 2nd respondent to pass an appropriate order in terms of the revision order dated 17.09.2021, preferably within six months from the date of receipt of the Court’s order.

3) Impact Analysis of this Judgment This judgment reinforces that once a matter is remanded by the revisional authority, the Department cannot keep it pending indefinitely. It is helpful for Assessees facing long inaction after remand, as it recognises writ remedy to enforce timely adjudication. NET AVENUE TECHNOLOGIES LIMITED vs. ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE – MADRAS HIGH COURT – WP No. 6189 of 2026 – Dated: 04-03-2026