Limitation period amended: appeals subject to a shortened filing window with limited condonation by the appeal authority. The amendment shortens the prescribed filing period for appeals under section 35(1) of the Central Excise Act and substitutes the proviso to permit the Commissioner (Appeals), when satisfied of sufficient cause, to allow a further limited extension for presenting the appeal.
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Limitation period amended: appeals subject to a shortened filing window with limited condonation by the appeal authority.
The amendment shortens the prescribed filing period for appeals under section 35(1) of the Central Excise Act and substitutes the proviso to permit the Commissioner (Appeals), when satisfied of sufficient cause, to allow a further limited extension for presenting the appeal.
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