https://www.taxtmi.com/caselaws?id=98214 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. en-us Wed, 03 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 16:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98214 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. Case-Laws Central Excise Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98214