https://www.taxtmi.com/caselaws?id=48353 The court held that the appeal filed beyond the prescribed period was not maintainable as the review order was passed after the limitation period specified in Section 35E(3) of the Central Excise Act, 1944. Emphasizing the importance of adhering to statutory time limits, the court upheld the Tribunal's decision, highlighting the need for administrative efficiency and legal certainty in such matters. The power under Section 35E must be exercised within the stipulated period, and any direction issued beyond that timeframe is considered illegal, rendering the appeal itself not maintainable. en-us Wed, 16 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48353 The court held that the appeal filed beyond the prescribed period was not maintainable as the review order was passed after the limitation period specified in Section 35E(3) of the Central Excise Act, 1944. Emphasizing the importance of adhering to statutory time limits, the court upheld the Tribunal's decision, highlighting the need for administrative efficiency and legal certainty in such matters. The power under Section 35E must be exercised within the stipulated period, and any direction issued beyond that timeframe is considered illegal, rendering the appeal itself not maintainable. Case-Laws Central Excise Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48353