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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Once the legislature has stipulated that the period of ...


Limitation Period u/s 35B (3) Starts Upon Order Communication, Tribunal to Confirm Communication Date.

February 28, 2014

Case Laws     Central Excise     HC

Once the legislature has stipulated that the period of limitation under Section 35B (3) commences only upon the communication of the order which is sought to be appealed against, the Tribunal ought to have applied its mind to precisely when the order under appeal was communicated. - HC

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