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of <h1>CESTAT: Revenue's Appeal Allowed Despite Time Bar</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, DELHI-III Versus OM SAIRAM TRADING CO.</h3> The Appellate Tribunal CESTAT, New Delhi allowed the Revenue's application despite the challenge of the review order's maintainability due to being ... Appeal by Department - Authorisation, review order - Limitation The Appellate Tribunal CESTAT, New Delhi allowed the Revenue's application despite the challenge of the review order's maintainability due to being time-barred. The appeal was filed based on the review order noted in the file, and no further authorization was necessary as one of the Committee of Commissionerates' Members had already filed the appeal before the Tribunal.
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