RAJASTHAN HYBRIDS Vs. COMMISSIONER OF CENTRAL EXCISE, JAIPUR

JUDGEMENT

(1.) LEARNED Counsel points out that order in original was passed on 28 -9 -2007 and the notice of the review order was issued on 28 -8 -09. The Review order was passed on 8 -10 -2009 under Section 84 of the Finance Act, 1994. According to the provision laid down in Section 84, the review order ought to have been passed within 2 years of the date of passing of the order in original. In this case, the review order has been passed after 28 -9 -09. The order having been passed on 8 -2 -2009, that is barred by limitation and appeal is to be allowed.

(2.) On the other hand, learned DR submits that the notice was issued on 28 -8 -2009 and the review order was issued within two years of receipt of the impugned order by the Commissioner.

(3.) HEARD both sides. We are prima facie, satisfied that the appellant has made a strong case that the order is time barred because the period is to be reckoned from the date of order and not the date of receipt of the order by the Commissioner. Having noticed so, and considering the prayer of the DR, there shall be waiver of pre -deposit during pendency of the appeal.