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    <title>ORDER ISSUED BY COMMITTEE OF CHIEF COMMISSIONERS AFTER EXPIRY OF PRESCRIBED PERIOD OF LIMITATION IS INVALID AND INEFFECTIVE</title>
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    <description>Review powers of the Committee of Chief Commissioners under the Central Excise and Customs statutes are constrained by a statutory three month limit from the date of communication of the adjudicating authority&#039;s decision; any review order issued after that period is invalid and ineffective and cannot be validated by the Appellate Tribunal&#039;s condonation of delay.</description>
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