Section 35E limitation runs from signing of the adjudication order; the review direction was time-barred.

For proceedings under Section 35E of the Central Excise Act, the one-year limitation for a review order runs from the date the adjudication order is signed, and not from any later date of receipt or copying. The Limitation Act cannot be invoked to exclude time taken for obtaining a copy of the order. On these facts, the review direction passed after one year was time-barred, and the challenge to the Commissioner (Appeals)'s order failed.

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Issues: Whether the review order under Section 35E of the Central Excise Act was barred by limitation as it was passed after one year from the date of the adjudication order, and whether the provisions of the Limitation Act could be invoked to exclude the time taken for obtaining a copy of the order.

Analysis: The adjudication order was passed on 18-10-1996 and the review order under Section 35E(2) was passed on 31-10-1997. Section 35E(3) bars an order under sub-section (2) after expiry of one year from the date of the decision or order of the adjudicating authority. The limitation was held to run from the date of signing of the order, and the Limitation Act was found inapplicable to proceedings under Section 35E.

Conclusion: The review order was beyond the period of one year prescribed under Section 35E(3) and was therefore time-barred; the challenge to the Commissioner (Appeals)'s order failed.

Final Conclusion: The appeal was dismissed because the review direction had been issued after the statutory limitation period.

Ratio Decidendi: For proceedings under Section 35E of the Central Excise Act, the one-year limitation runs from the date of signing of the adjudication order, and the Limitation Act cannot be applied to extend that period.

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