https://www.taxtmi.com/caselaws?id=105765 For proceedings under Section 35E of the Central Excise Act, the one-year limitation for a review order runs from the date the adjudication order is signed, and not from any later date of receipt or copying. The Limitation Act cannot be invoked to exclude time taken for obtaining a copy of the order. On these facts, the review direction passed after one year was time-barred, and the challenge to the Commissioner (Appeals)'s order failed. en-us Wed, 16 Oct 2002 00:00:00 +0530 Wed, 07 Mar 2012 14:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105765 For proceedings under Section 35E of the Central Excise Act, the one-year limitation for a review order runs from the date the adjudication order is signed, and not from any later date of receipt or copying. The Limitation Act cannot be invoked to exclude time taken for obtaining a copy of the order. On these facts, the review direction passed after one year was time-barred, and the challenge to the Commissioner (Appeals)'s order failed. Case-Laws Central Excise Wed, 16 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105765