https://www.taxtmi.com/caselaws?id=80670 The Appellate Tribunal CEGAT, New Delhi, held that the appeal filed before the Tribunal based on the Board's direction after the expiry of one year from the date of the adjudicating authority's order was not maintainable. The Tribunal found that the Board's order exceeded the time limit set by Section 35E(3) of the Central Excises & Salt Act, 1944, as it was issued after one year from the date of the Collector's decision. Therefore, the Tribunal dismissed the appeal and cross-objection on the grounds of maintainability. en-us Thu, 31 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 13:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80670 The Appellate Tribunal CEGAT, New Delhi, held that the appeal filed before the Tribunal based on the Board's direction after the expiry of one year from the date of the adjudicating authority's order was not maintainable. The Tribunal found that the Board's order exceeded the time limit set by Section 35E(3) of the Central Excises & Salt Act, 1944, as it was issued after one year from the date of the Collector's decision. Therefore, the Tribunal dismissed the appeal and cross-objection on the grounds of maintainability. Case-Laws Central Excise Thu, 31 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80670