AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2002 (10) TMI 385
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Advocate, for the Respondent. [Order]. - Heard both sides. 2. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) held that the order of review was passed after one year from the date of the adjudication order. Therefore, the appeal is not maintainable. 3. The contention of the Revenue is that t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....thin a period of one year from the date of the order. 4. In this case the adjudication order was passed on 18-10-96 which was issued on 28-10-96. This fact is not disputed by the Revenue and it is also cleared by the copy of the order filed with this appeal. The review order was passed on 31-10-97. This fact is also admitted by the Revenue. Section 35E(2) of the Central Excise Act provides....