Time-barred review under Central Excise law renders the resulting appeal not maintainable.

A Commissioner's review order under Section 35E(3) of the Central Excise Act must be made within one year from the date of the lower authority's order. Where the order-in-original was passed on 31-3-1997 and the review order was made on 7-4-1998, the review power was exercised beyond the statutory period and was barred by limitation. An appeal instituted pursuant to such a time-barred review order was therefore not maintainable, and the assessee succeeded.

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Issues: Whether the Commissioner's review order under Section 35E(3) of the Central Excise Act, 1944 was passed within the prescribed period and whether the appeal instituted pursuant to such review order was maintainable.

Analysis: The order-in-original had been passed on 31-3-1997, while the Commissioner's review order was made on 7-4-1998. The statutory power of review had to be exercised within one year from the date of the lower authority's order. As the review was undertaken after expiry of that period, the review order was barred by limitation.

Conclusion: The review order was time-barred and the appeal filed in pursuance of it was not maintainable. The assessee succeeded.

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