Limitation in special fiscal appeals: filing counts on receipt, and general condonation provisions do not apply without express statutory power.

A statutory appeal under Section 35 of the Central Excises and Salt Act, 1944 had to be filed within three months of the impugned order, and an appeal was treated as filed only on receipt by the appellate authority, not on posting. On that basis, the appeal was three days late and time-barred. The appellate authority under Section 35 was not a court, and because the statute contained no express power to condone delay, Section 5 of the Limitation Act, 1963 did not apply. Section 29 did not attract Sections 4 and 5 to this special fiscal appeal, so the challenge failed.

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Issues: Whether the appeal before the Collector of Central Excise was barred by limitation and whether the delay could be condoned under the Limitation Act.

Analysis: The statutory appeal under Section 35 of the Central Excises and Salt Act, 1944 had to be filed within three months from the date of the impugned order. There was nothing in the Act or the rules to treat an appeal as filed merely on posting; it was filed only when received by the appellate authority, and on that footing the appeal was late by three days. The appellate authority under Section 35 was not a court, and in the absence of any express provision empowering condonation, Section 5 of the Indian Limitation Act, 1963 did not apply. Section 29 also did not attract Sections 4 and 5 to this special statutory appeal.

Conclusion: The appeal was rightly held to be time-barred, the delay was not condonable, and the challenge failed.

Final Conclusion: The petition was rejected because the statutory appellate remedy had been exhausted unsuccessfully on limitation grounds, leaving no basis for interference.

Ratio Decidendi: Where a special fiscal statute prescribes a limitation period for appeal and contains no express power to condone delay, the appeal must be treated as filed only on receipt by the appellate authority and the general provisions of the Limitation Act, including Section 5, do not apply.

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