https://www.taxtmi.com/caselaws?id=77828 The High Court dismissed the appeal, ruling in favor of the respondent and upholding the Tribunal's decision. The Court determined that the relevant date for appeal under Section 35E of the Central Excise Act, 1944, was the formal date of the review order passed by the Board. As the Board's decision was not proven to have been made within one year of the Commissioner's adjudication and no evidence of an earlier order existed, the appeal was considered time-barred under Section 35E(3) of the Act. en-us Thu, 01 Apr 2010 00:00:00 +0530 Thu, 14 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77828 The High Court dismissed the appeal, ruling in favor of the respondent and upholding the Tribunal's decision. The Court determined that the relevant date for appeal under Section 35E of the Central Excise Act, 1944, was the formal date of the review order passed by the Board. As the Board's decision was not proven to have been made within one year of the Commissioner's adjudication and no evidence of an earlier order existed, the appeal was considered time-barred under Section 35E(3) of the Act. Case-Laws Central Excise Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77828