2016 (12) TMI 1225

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....T(S) Sri Swatantra Kumar, Consultant FOR THE RESPONDENT(S) ORDER This appeal has been filed by the Revenue against Order-in-Appeal No.11/pat/C.Ex./Appeal/2010 dated-11/02/2010 passed by Commissioner (Appeals), Patna. 2.  Shri S. Mukhopadhyay, Supdt. (A.R. ) on behalf of the Revenue argued that appellant has taken credit on outward transportation from the place of removal . It is also the ....

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....007. 3.  Shri S. Kumar, Consultant appearing on behalf of the Respondent argued that the appeal filed by the Revenue is time barred as the period of limitation has to be counted from the date of order passed by the first appellate authority and not from the date of receipt of Order-in-Appeal dated 11/02/2010. Ld. Consultant relied upon the Apex Court decision in the case of CCE Vs. M.M. Rubb....

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....35E (3) of the Central Excise Act, 1944 which gives the Departmental officers and CBEC the power to review. In the present case the limitation with respect to  Order-in-Appeal passed by the first appellate authority will be as provided in the Central Excise as the issue is  not pertaining to order-in-review passed by the Committee of Commissioner. Accordingly, in the present appeal the r....