2011 (4) TMI 287

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....issioner of Customs (Appeals), Revenue has filed the present appeal.   2. After hearing both sides duly represented by Shri R. Nagar, learned SDR appearing on behalf of the Revenue and Shri Anand Nainawati, learned Advocate appearing for the respondents, we find that the Commissioner has rejected the appeal filed by the Revenue by observing as under:   2. The date of all the three impu....

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....If that be so, review order having been passed on 24.2.06 is within the limitation period of 1 year as provided in Section 129D(3).   4. Opposing the arguments, learned advocate submits that the provisions of Section 129D(3) clearly provides of period of 1 year from the date of the decision or order of the adjudicating authority. As such, the date of issuance of the order is irrelevant. He s....