2007 (3) TMI 548 - AT - Central Excise

Summary

Issues involved: Determination of the time limit for filing an appeal u/s 35E(2) of the Central Excise Act, 1944 and the validity of a review order passed by the Commissioner.

Time Limit for Filing Appeal u/s 35E(2): The Commissioner's order directing the filing of an appeal was issued beyond the prescribed time limit of one year from the date of the decision or order of the adjudicating authority, as per Section 35E(3) of the Central Excise Act, 1944. The appeal filed based on such directions was deemed time-barred, leading to its dismissal without delving into the merits of the case. The contention that a review order was passed within the stipulated time frame was refuted, emphasizing that the review order must be formally issued within the one-year period. The Tribunal upheld the Commissioner (Appeals)' decision that the appeal was rightly held as barred by limitation due to the delayed issuance of the review order.

Validity of Review Order: The Tribunal clarified that the mere passing of an order in the note-sheet of the relevant file does not constitute a review order but rather signifies the formation of an opinion for subsequent formalization. Despite the review decision being made within the one-year timeframe, the actual issuance of the review order occurred after the expiration of the prescribed period. Consequently, the Commissioner (Appeals) correctly deemed the appeal filed by the revenue as time-barred, affirming the decision to uphold the impugned order.

Conclusion: The Appellate Tribunal CESTAT, Mumbai, in the case, emphasized the strict adherence to the statutory time limits for filing appeals u/s 35E(2) of the Central Excise Act, 1944 and clarified the requirements for a valid review order within the specified timeframe. The judgment underscored the importance of procedural compliance in legal matters to ensure the timely and effective resolution of disputes.