2002 (10) TMI 385 - AT - Central Excise

Summary

The Revenue appealed against a decision stating the review order was passed after one year from the adjudication order. The Revenue argued that the review order was within the time limit based on the date of signing the adjudication order. However, the Tribunal held that the review order exceeded the one-year limit from the date of the adjudication order, as per Section 35E(3) of the Central Excise Act. Therefore, the appeal was dismissed.