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<h1>Amendment to Section 35G allows High Court to admit delayed appeals with sufficient cause, retroactive from July 1, 2003.</h1> Section 35G of the Central Excise Act is amended by the Finance (No. 2) Act, 2009, to include a new sub-section (2A). This sub-section allows the High Court to admit an appeal beyond the 180-day period specified in sub-section (2)(a), provided there is sufficient cause for the delay. This amendment is retroactively effective from July 1, 2003, impacting the process for filing appeals related to indirect taxes.