COLLECTOR OF CENTRAL EXCISE Vs. KAY CEE ELECTRICALS

JUDGEMENT

(1.) REVENUE filed this appeal against the Order -in -Appeal dated 5.10.93.

(2.) IN the impugned order, the Collector of Central Excise (Appeals) held that the review against the order passed by the Assistant Collector Under Section 35E(3) of the Central Excise Act was beyond the period of one year. Therefore, the review appeal is time barred Under Section 35E of the Central Excise Act, 1944.

(3.) LD . JDR, appearing on behalf of the Revenue, submits that no doubt the order was signed by the adjudicating authority on 9.3.92, but the same was issued on 12.3.93, as mentioned on the top of the Order -in -Original. He, therefore, submits that the appeal be allowed.