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2012 (4) TMI 63 - CESTAT, CHENNAITribunal had remanded the matter to the lower authority - the respondent aggrieved by order went before the Hon'ble High Court that passed order on 28.2.2005 without considering that Revenue's appeal was time-barred - review was done before 31.12.02 and unsigned review order was communicated on 17.3.2003 - upon receipt of such order, appeal was filed before Tribunal on 31.3.2003 - respondent challenged the date of review by Board, Revenue was directed to place review record for perusal of the Bench but failed to produce its record and establish that review was done actually on or before 31.12.2002. Revenue explains its stand relying on an unsworn affidavit received from Board – Held that: - Right to appeal is a statutory right which is exercised in accordance with law and within the time prescribed by it to put an end to the litigation - Time of 1 (one) year was prescribed to review order - merely explaining the practice followed by Board in decision making, Revenue is not absolved of its obligation to adhere to the limitation prescribed by law - entire contention of Revenue based on Board's unsworn affidavit averring non-availability of review record does not grant immunity from bar of limitation - in absence of any cogent evidence establishing date of review was on 31.12.02 Revenue's appeal is dismissed.
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