2009 (5) TMI 10

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.... Mr. Gurpreet Singh, Senior Standing Counsel, Government of India (Indirect Taxes), for the appellant. [Order per M.M. Kumar, J.]. - This order shall dispose of S.T.A. Nos. 4 and 5 of 2009, which have been filed by the revenue under Section 35-G of Central Excise Act, 1944 (for brevity, 'the Act') read with Section 83 of the Finance Act, 1994 (for brevity, 'the Finance Act'), challenging the c....

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....before the Tribunal in rectification application, is that under Section 84(5) of the Finance Act, the revisional authority, has passed the order within the period of two years from the date of the order passed by the adjudicating authority. According to the learned counsel, the remand order would result into compelling the revisional authority to pass an order after the period of limitation of two....