https://www.taxtmi.com/caselaws?id=50292 A review under Section 35E(3) of the Central Excise Act, 1944 must be initiated within one year from the date of the lower authority's order. Where the Commissioner's review order is made after expiry of that statutory period, the review is barred by limitation and the appeal filed pursuant to it cannot be maintained. The assessee therefore succeeded, and consequential relief followed in accordance with law. en-us Wed, 03 May 2000 00:00:00 +0530 Sat, 21 Aug 2010 09:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50292 A review under Section 35E(3) of the Central Excise Act, 1944 must be initiated within one year from the date of the lower authority's order. Where the Commissioner's review order is made after expiry of that statutory period, the review is barred by limitation and the appeal filed pursuant to it cannot be maintained. The assessee therefore succeeded, and consequential relief followed in accordance with law. Case-Laws Central Excise Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50292