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TMI Blog2013 (7) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... rgy Ltd. [2010 (8) TMI 50 - CESTAT, NEW DELHI], it is mentioned that in C.C.E. v. M.M. Rubber Co. (1991 (9) TMI 71 - SUPREME COURT OF INDIA), the issue which arose for consideration was as to what was the relevant date for the purpose of counting the period of one year provided under Section 35E(3) of Central Excise Act, 1944, from para 18 of the Apex Court’s judgment in case of C.C.E. v. M.M. Rubber Co. (1991 (9) TMI 71 - SUPREME COURT OF INDIA), quoted above, it is clear that the Apex Court while deciding the main question, has also held in clear terms that the limitation period prescribed under Section 35E(3) should be given its literal meaning and order passed beyond the limitation period prescribed is invalid and ineffective. - Decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew order pertained to an order passed by the Commissioner under the provisions of Customs Act, 1962, the same mentioned Section 35E(1) of Central Excise Act, 1944 as the provision of law under which the same had been issued. In view of this, a corrigendum dated 29-2-2012 was issued by the Committee of Chief Commissioners mentioning that in the review order dated 3-11-2011 the words Section 35E(1) of Central Excise Act, 1944 may be read as Section 129D(1) of Customs Act, 1962 and for placing this corrigendum dated 29-2-2012 on record, a miscellaneous application No. E/M/324/2012 was filed. Beside this, another miscellaneous application No. E/M/187/2012 was filed for rectification of appeal format. In respect of appeal filed by the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the limitation period prescribed under Section 129D(1), as under sub-section (3) of Section 129D of Customs Act, the Committee of Chief Commissioners shall make the order under sub-section (1) within a period of three months from the date of communication of decision or order of the adjudicating authority, while in this case the date of the order is 23-5-2011, and the review order directing the Commissioner to file the review appeal has been passed on 3-11-2011 after expiry of the limitation period prescribed under Section 129D(3). He, therefore, pleaded that this appeal filed by the Revenue is not maintainable. 5. I have carefully considered the submissions from both the sides and perused the records. 6. The impugned order-in-original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 33A(2) of the Indian Income-tax Act, 1922 referred to in Muthia Chettiar (supra), should be exercised within the specified period from the date of the order sought to be reconsidered. To hold to the contrary would be inequitable and will also introduce uncertainties into the administration of the Act for the following reason. There appears to be no provision in the Act requiring the endorsement, by a Collector, of all orders passed by him to the Board. If there is such a practice in fact or requirement in law, the period of one year from the date of the order is more than adequate to ensure action in appropriate cases particularly in comparison with the much shorter period an assessee has within which to exercise his right of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ergy Ltd. reported in 2010 (257) E.L.T. 239 (Tri. - LB.), it is mentioned that in C.C.E. v. M.M. Rubber Co. (supra), the issue which arose for consideration was as to what was the relevant date for the purpose of counting the period of one year provided under Section 35E(3) of Central Excise Act, 1944, from para 18 of the Apex Court s judgment in case of C.C.E. v. M.M. Rubber Co. (supra), quoted above, it is clear that the Apex Court while deciding the main question, has also held in clear terms that the limitation period prescribed under Section 35E(3) should be given its literal meaning and order passed beyond the limitation period prescribed is invalid and ineffective. 7. In view of the above discussion, the appeal filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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