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2013 (7) TMI 79 - AT - CustomsRevenue appeal - delay in clearance from committee of clearance - condonation of delay - Held that:- it is clear that the order of Committee of Chief Commissioners was passed after expiry of period of three months from the date of communication. There is no question of condoning by the Tribunal of the delay in exercise of the power by the Committee under Section 129D(1), as any order issued by the Committee after expiry of limitation period prescribed in Section 129D(3), is invalid and ineffective. Though in para 22 of Larger Bench judgment of Tribunal in case of C.C.E., Raipur v. Monnet Ispat & Energy Ltd. [2010 (8) TMI 50 - CESTAT, NEW DELHI], it is mentioned that in C.C.E. v. M.M. Rubber Co. (1991 (9) TMI 71 - SUPREME COURT OF INDIA), the issue which arose for consideration was as to what was the relevant date for the purpose of counting the period of one year provided under Section 35E(3) of Central Excise Act, 1944, from para 18 of the Apex Court’s judgment in case of C.C.E. v. M.M. Rubber Co. (1991 (9) TMI 71 - SUPREME COURT OF INDIA), quoted above, it is clear that the Apex Court while deciding the main question, has also held in clear terms that the limitation period prescribed under Section 35E(3) should be given its literal meaning and order passed beyond the limitation period prescribed is invalid and ineffective. - Decided against the revenue.
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