2007 (9) TMI 521

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....e, for the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides duly represented by Shri S.J. Vyas, ld. Advocate and Shri K.J. Sanchis, JDR, we find that the demand raised against the appellant on the ground of valuation was dropped by the Asst. Commissioner vide his order dt. 27-2-1998, by observing that the duty ....

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..... The impugned order was passed by Asst. Commissioner on 27-2-1998. The review order in terms of the provisions of Section 35E was passed by the Commissioner on 3-3-1999 i.e. after one year from the date of passing of the order. Hence it has been contended that the same is barred by limitation. 3. The Hon'ble Supreme Court in the case of Collector of CE v. M.M. Rubber Co. [1991 (55) E.L.T.....