2018 (7) TMI 1594

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....nt Ms. D. Naveena, Advocate for the Respondent ORDER The Revenue has filed this appeal challenging the order of the Principal Commissioner of G.S.T. & Central Excise (Appeals), Coimbatore, wherein the Ld. Commissioner has held that the appeal filed by the Department before the Commissioner (Appeals) was time barred. The Revenue issued various Show Cause Notices and the same were adjudicat....

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....and Ms. D. Naveena, Ld. Advocate for the respondent. 3.1 The Ld. DR contended that the provisions of Section 35E has not been properly appreciated, which after amendment (w.e.f. 10.05.2008) reads as "........ from the date of communication of the decision or order of the adjudicating authority.... " and so, order dt. 05.10.2017 was communicated to the reviewing authority in time after the commu....

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....(Appeals) dt. 20.02.2017 have considered Section 129D(3) of the Customs Act, 1962 which is pari materia to Section 35E(3) ibid. 5.1 I have considered the rival contentions. Section 35E (3) as it stands post amendment effective from 01.06.2007, reads as under: "35E.(1)... (2)... (3) The Committee of Chief Commissioners of Central Excise or Commissioner of Central Excis....

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....w of the legal requirement of Section 35E (3) which is extracted herein above, I find that the limitation would start from 17.10.2016 i.e., the date of communication of the order, which is relevant in the context of the amended provision of Section 35E (3) (supra) with effect from 01.06.2007. 5.2 I am therefore of the view that the lower appellate authority has committed an error in holding tha....