Rectification of mistake and revision

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Radhakrishnan K.V. (Querist)
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21 January 2017 Is there any form for filing application before CCE (A) for rectification of mistake u/s 74 and submission of Revision petition before Government u/s 83 r.w.s 35EE of Central Excise Act?

Radhakrishnan K.V.

Radhakrishnan K.V. (Querist)
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07 June 2017 I request the experts to offer remarks.?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 For rectification and revision under Central Excise Act, here’s a quick guide:

1. Rectification of mistake u/s 74 of Central Excise Act, 1944
Section 74 allows rectification of clerical or arithmetical mistakes or errors apparent on the face of record by the Commissioner of Central Excise or appellate authority.
No specific prescribed form for rectification application under Section 74.
Usually, a written application or letter explaining the mistake and requesting rectification is submitted to the concerned authority (e.g., Commissioner of Central Excise or Commissioner of Appeals).
The application should quote the relevant order, describe the mistake, and request rectification.
2. Revision petition under Section 83 read with Section 35EE
Section 83: Power of the Central Government to call for records and pass such order as it thinks fit (revision).
Section 35EE: Empowers the Central Government to entertain revision petitions against orders passed by appellate authorities in Central Excise.
No prescribed form for filing revision petition under these sections either.
The petition must be filed in writing, addressed to the appropriate authority (Central Government), citing grounds for revision.
The petition should be complete with relevant documents, copies of orders, and legal grounds.

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