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2016 (1) TMI 557 - AT - Central ExciseCondonation of Delay in filing the appeals by the revenue - The delay is for the reason that the Review Committee of Commissioners accepted the impugned orders. However, thereafter the Review Committee reviewed its own decision and ordered to file appeal in terms of Section 35E(1) of the Central Excise Act, 1944. - The question to be considered is whether the decision of review in terms of Section 35E(1) is an administrative function exercised by the Committee and which can be changed/reviewed by the Committee. Held that:- the High Court of Karnataka held that the review of its earlier decision of the Committee of Commissioners at the instance of Chief Commissioner is one without the authority of law. - the law only provides for review the order by a Committee of Commissioners. The law does not provide that the Chief Commissioner can sit over the order of the Committee of Commissioners and given further directions to file appeal or to reconsider the matter. Whereas in the case of Madura Coats, the Hon'ble High Court found that there is no explicit provision in law to prevent from constituting a fresh review committee for deciding the matter which has already been decided. A fresh decision by the same committee is valid in law. - Considering the circumstances, we allow the delay in the present case. - Delay condoned - Decided in favor of assessee.
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