TMI Blog2010 (4) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... demand was dropped. Whether date of passing review order or date of issue of review order. C.B.E.& C. required to take decision and direct filing of appeal within one year from date of adjudication. Held that- no material placed to show that decision to file appeal taken in one year from date of adjudication. Two orders by C.B.E & C. not provided for and another order not required when decision t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 is the date on which the review order passed? Or the date of issue of the said review order? (b) Whether the date of review order is the relevant date for the purpose of appeal before the CESTAT under Section 35E of the Central Excise Act, 1944 in lieu of the CESTAT Larger Bench decision in the case of CCE, Chennai v. M/s. Standard Pencil IPI Ltd. [2004 (170) E.L.T. 151 (Tri. - LB)]" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot legal and proper. The Board instructed the Commissioner to file an appeal before the Tribunal Accordingly, the appeal was preferred before the Tribunal. 4. The Tribunal having found that the order of review to prefer an appeal was passed by the Board on 7-12-1998, rejected the appeal on the ground of limitation. Thereafter, an application for rectification was also filed by the revenue and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Per contra, learned counsel for the respondent contends that actually the order has been passed only on 7-12-998 and there is nothing on record to show that the Board had taken a decision within one year of filing of the appeal and therefore the present appeal has to be dismissed on merits. 10. Having heard learned counsel for the parties, we are of the view that the Tribunal is justified in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be passed by the Board. If the Board had taken a decision to direct the Commissioner to file an appeal earlier, there was no necessity for the Board to pass one more order on 7-12-1998. Since the alleged earlier order prior to 7-12-1998 is not placed before this court, this court, on facts has to answer the questions of law framed in this appeal against the revenue and in favour of the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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