2011 (3) TMI 1109
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....e. Mr. A.K. Jaishankar, Advocate for the respondent. Per M.V.Ravindran This application for condonation of delay is filed by the Revenue for condonation of delay of 336 days in filing this appeal. 2. Ld. SDR, while seeking condonation of delay, submitted that the delay has occurred due to correspondence entered between the Chief Commissioner's office and the CCE&C, Trivandrum. He would ta....
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....rovisions of Section 35E(3) every order which is to be reviewed has to be reviewed within 3 months from the date of receipt of the Order-in-Original in the office of the Chief Commissioner. It is his submission that the review order was passed by the Committee of Chief Commissioners only on 19/5/2010, which is almost after an year of the receipt of the Order-in-Original. 4. We have considered the....
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....ce of the CCE&C, Trivandrum on 04/08/2009. Even after receiving such copies of the show-cause notice, the Chief Commissioner's office preferred to direct the CCE&C, Trivandrum to cancel the order or letter which sought to drop the proceedings initiated against the assessee. In our considered view, the Chief Commissioner's letter dt. 17/8/2009 directing the Commissioner to cancel the order ....