COMMISSIONER OF CENTRAL EXCISE, COMMISSIONER, DELHI-III, GURGAON vs M/S KAP CONES, UDYOG VIHAR, PHASE-V, GURGAON

The Supreme Court addressed the issue of delay in the review process under Section 35-E(1) of the Central Excise Act, 1944, holding that the Committee of Chief Commissioners must issue a review order within three months of the original order's communication. The Court found that the eight-day delay in issuing the review order was justified due to genuine reasons, thus allowing the appeal to proceed. The Court emphasized the importance of adhering to statutory timelines while also recognizing the need for flexibility in certain circumstances.