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    <title>2004 (6) TMI 60 - CESTAT, NEW DELHI</title>
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    <description>The Larger Bench addressed conflicting views on the relevant date for computing the period of limitation under Section 35E of the Central Excise Act. It held that the date on which the review order was made, not issued, is crucial. Consequently, the appeals filed by the Revenue were deemed maintainable. The reference was answered in favor of the Revenue, and the appeals will proceed to be heard by the Regular Bench on their merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=49000</link>
      <description>The Larger Bench addressed conflicting views on the relevant date for computing the period of limitation under Section 35E of the Central Excise Act. It held that the date on which the review order was made, not issued, is crucial. Consequently, the appeals filed by the Revenue were deemed maintainable. The reference was answered in favor of the Revenue, and the appeals will proceed to be heard by the Regular Bench on their merits.</description>
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