2000 (5) TMI 142

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....ay petition, Shri L.P. Asthana, ld. Advocate submits that the appeal filed by the Revenue before the Commissioner is on time bar issue. He submits that the order-in-original was passed on 31-3-1997 whereas the review order was passed by the Commissioner on 7-4-1998 in exercise of the power conferred under Section 35E. He submits that since the order was passed beyond a period of one year, the appe....

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....ppeal itself with the consent of both sides after waiving pre-deposit of duty. 4. Heard the rival submissions. In the instant case, we note that the order-in-original was passed by the Asstt. Commissioner on 31-3-1997 dropping the proceeding against the assessee (appellants in this case). This order was reviewed by the Commissioner on 7-4-1998 in terms of Section 35E reviewing authority is compet....