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2013 (12) TMI 400
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....ent. ORDER As the issue involved in the present appeals of the Revenue is identical, we dispose off all the appeals by one common order. After hearing the ld. SDR, we find that the Revenue filed the appeal before Commissioner (Appeals), being aggrieved with the order passed by original adjudicating authority, vide which he has held that the war material scrap is liable to confiscation and al....
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....e purpose of limitation. 4. We find that in the case of Collr. of C.E., Chandigarh v. Asian Rubber and Plastic Industries - 1997 (95) E.L.T. 422 (Tri.), it was observed that though the adjudication order was dictated on 7-5-1992, but the fair copy was signed only on 10-6-1992, which is the date of the signing on the order, which has to be taken into account for the purposes of limitation. ....