https://www.taxtmi.com/caselaws?id=270765 The tribunal held that the decision to review under Section 35E(1) of the Central Excise Act, 1944, by the Review Committee of Commissioners is administrative and can be altered. Citing precedents, the tribunal concluded that a fresh decision by the same committee is legally valid, allowing the delay in filing appeals in the present case. The judgment emphasizes the importance of legal provisions and precedents in determining the validity of review decisions by administrative bodies in tax matters, distinguishing between administrative and quasi-judicial functions. en-us Mon, 14 Dec 2015 00:00:00 +0530 Fri, 04 Nov 2016 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270765 The tribunal held that the decision to review under Section 35E(1) of the Central Excise Act, 1944, by the Review Committee of Commissioners is administrative and can be altered. Citing precedents, the tribunal concluded that a fresh decision by the same committee is legally valid, allowing the delay in filing appeals in the present case. The judgment emphasizes the importance of legal provisions and precedents in determining the validity of review decisions by administrative bodies in tax matters, distinguishing between administrative and quasi-judicial functions. Case-Laws Central Excise Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270765