2007 (3) TMI 548

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..... (Appeals) vide his impugned order has rejected the appeal filed by the revenue on the following ground : I find that the impugned order-in-original was passed on 20-1-2004 whereas the directions for filing appeal under Section 35E(2) of Central Excise Act, 1944 have been signed on 2-2-2005. As per Section 35E(3) of Central Excise Act 1944 The Board or Commissioner of Central Excise, as the ca .....

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..... within time. 3. I find that in terms of the provision of Sec. 35E(3) the review order is to be passed within a period of one year from the date of decision or order of the adjudicating authority. Passing of the order in the note-sheet of the relevant file cannot be considered, as a review order. At the most the same amounts to forming an opinion and taking a decision on the basis of which review .....

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