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2017 (3) TMI 708 - AT - Central ExciseValidity of review order - time limitation - whether the order of review by the Committee was within time or not? - Held that: - in the earlier round of litigation, the dates of communication of the adjudication order was written as 24.3.2008, 27.09.2007, 07.03.2008, 07.03.2008, 07.03.2008 and 27.05.2008. Later on in the impugned proceedings the date of receipt has been changed which is not permissible as in the earlier round of litigation, the Revenue itself admitted the date of communication of adjudication order as mentioned in the earlier round of litigation in EA-2 taken to be correct. If the said dates are taken to be correct, then all the review orders are beyond the time limit of three months - review order was not valid - appeal allowed - decided in favor of appellant.
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