Limitation for excise review under Section 35E(3) bars late review orders and makes the resulting appeal unsustainable.

A review under Section 35E(3) of the Central Excise Act, 1944 must be initiated within one year from the date of the lower authority's order. Where the Commissioner's review order is made after expiry of that statutory period, the review is barred by limitation and the appeal filed pursuant to it cannot be maintained. The assessee therefore succeeded, and consequential relief followed in accordance with law.

---

---

Issues: Whether the Commissioner's review order under Section 35E(3) of the Central Excise Act, 1944 was barred by limitation and, if so, whether the appeal filed in pursuance of such review was maintainable.

Analysis: The order-in-original had been passed on 31-3-1997, while the review order was made on 7-4-1998. The statutory power of review under Section 35E(3) had to be exercised within one year from the date of the lower authority's order. Since the review was undertaken after expiry of that period, the review was outside limitation. Once the review order was time-barred, the appeal founded on that review could not be sustained.

Conclusion: The review order was barred by limitation and the appeal filed pursuant to it was not maintainable; the assessee succeeded.

Final Conclusion: The assessee obtained relief because the Revenue's review action was held to be time-barred, resulting in allowance of the appeal and entitlement to consequential relief in accordance with law.

Ratio Decidendi: A review under Section 35E(3) of the Central Excise Act, 1944 must be initiated within the prescribed one-year period, and a review made beyond that limit is void for limitation, rendering the ensuing appeal not maintainable.

---