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2014 (6) TMI 756 - AT - Central ExciseGenuineness of the review order - whether the Review Order passed under Section 35(2) of the CEA,'44 on 22.01.2007, for filing appeal against Order-in-Original dated 30.12.2005 passed by the Joint Commissioner of Central Excise, Haldia, was barred by limitation or otherwise - Held that:- An unsigned order of the Board communicated by a junior official like the Superintendent cannot be held to be a valid review order passed, by the Board under the statute, specially when after availing so many chances and adjournments, the representative of the Revenue is not able to produce before us the original copy of the order signed by the Board Member nor the review file of the Board has been produced before us despite several directions. The relevant provision under Section 35E(3) at the material time was that no order shall be made under sub-section (1) after the expiry of one year from the date of the decision or order of the adjudicating authority. Following decision of CCE, Trichy vs. Vel Pharma [2012 (7) TMI 31 - CESTAT, CHENNAI] - Decided against Revenue.
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