https://www.taxtmi.com/caselaws?id=88159 The Tribunal ruled that the review order in the case was time-barred under Section 35E(3) of the Central Excise Act. The date of the Assistant Collector's original order was deemed crucial for calculating the one-year period for review orders. The Tribunal, following the Supreme Court's interpretation, emphasized adherence to prescribed time limits. Both Tribunal members agreed that the review order exceeded the statutory limitation and set it aside, allowing the appeal solely on the basis of timeliness without addressing the case's merits. en-us Thu, 12 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 14:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88159 The Tribunal ruled that the review order in the case was time-barred under Section 35E(3) of the Central Excise Act. The date of the Assistant Collector's original order was deemed crucial for calculating the one-year period for review orders. The Tribunal, following the Supreme Court's interpretation, emphasized adherence to prescribed time limits. Both Tribunal members agreed that the review order exceeded the statutory limitation and set it aside, allowing the appeal solely on the basis of timeliness without addressing the case's merits. Case-Laws Central Excise Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88159