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2012 (9) TMI 1 - CESTAT, NEW DELHILimitation – alleged that assessment memorandum by the Adjudicating Authority was dated 24th September 2002 and date on which order under sub-section (2) of Section 35E of the Central Excise Act, 1944 was passed on 14th November 2003 which was beyond the period of one year prescribed under Section 35E(3) – Held that:- Appeal has been filed in terms of the provisions of law comprised under Section 35E(2) read with sub-section (4) thereof he failed to take note of the fact that the date of 14th November 2003 was not the date of order of review but it was the date of communication of the order of review and that the department had three months time to file the appeal from such date - order cannot be sustained and is liable to be set aside while holding that the appeal was filed within the period of limitation - matter is remanded to the Commissioner (Appeals)
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