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2012 (11) TMI 262 - AT - Central ExciseWhether delay in issue of review order u/s 35E(1) can be condoned by Tribunal - Review order is being issue by the Committee of Chief Commissioners against the order of Commissioner within 3 months from the date of communication of order – Held that:- Following the decision in case of M.M. Rubber Co. (1991 (9) TMI 71 - SUPREME COURT OF INDIA) that power u/s 35E is a power of superintendence conferred on a superior authority to ensure that the subordinate officers exercise their powers under the Act correctly and properly and when a time limit is prescribed for exercise of this power, the same has be exercised within time limit and an order passed beyond the period prescribed u/s 35 E(3) would be invalid and ineffective. Therefore order passed u/s 35(1) held to be invalid then no question of Condonation of delay against invalid and ineffective order. Appeal decides in favour of assessee.
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