Limitation beyond the condonable period cannot be extended in Central Excise appeals; delay rejection stands.

The Commissioner (Appeals) has no power to condone delay in filing an appeal beyond the prescribed and condonable period under Central Excise law. Where an appeal is filed after expiry of the limitation period and also outside the statutory condonable window, the delay cannot be excused and the appeal is liable to fail on limitation. The settled position, as recognised by the Supreme Court, leaves no discretion to extend time beyond that limit, so the order rejecting the appeal on limitation was upheld.

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Issues: Whether the Commissioner (Appeals) had power to condone delay in filing the appeal beyond the prescribed and condonable period under the Central Excise law.

Analysis: The appeal was filed after expiry of the limitation period and also beyond the condonable period. The settled position, as recognised by the Supreme Court, is that the Commissioner (Appeals) has no power to condone such delay under Section 35-F of the Central Excise Act, 1944.

Conclusion: The delay could not be condoned and the order rejecting the appeal on limitation was upheld. The dismissal was against the assessee and in favour of the Revenue.

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