THE COLLECTOR OF CENTRAL EXCISE, MADRAS vs M/S M.M. RUBBER & CO.

The Supreme Court held that under Section 35E(3) of the Central Excises & Salt Act, 1944, the relevant date for calculating the one-year period begins from the date the order is signed by the adjudicating authority, not from when it is communicated to the parties. The Court clarified that the authority must exercise its power within the prescribed limitation period, and the order becomes effective from the date it is signed. The appeal was dismissed, affirming the Tribunal's decision that the application was not maintainable as it was filed beyond the limitation period.