Limitation under Central Excise appeals excludes Section 5 condonation when the High Court filing period has expired.

An appeal under Section 35-G of the Central Excise Act, 1944 must be filed within 180 days from communication of the order, and the statutory limitation scheme excludes any further power to condone delay before the High Court. In the absence of an express enabling provision, Section 5 of the Limitation Act, 1963 does not apply to extend that period. The consequence is that an appeal filed beyond the prescribed time is barred by limitation and cannot be entertained on the basis of condonation under Section 5.

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Issues: Whether an appeal under Section 35-G of the Central Excise Act, 1944 could be entertained beyond the prescribed period by invoking Section 5 of the Limitation Act, 1963.

Analysis: Reliance was placed on the Supreme Court's interpretation of the scheme of the Central Excise Act, 1944, under which an appeal to the High Court is to be filed within 180 days from the date of communication of the order. The limitation structure in the Act was held to exclude any further power to condone delay in filing an appeal before the High Court. In the absence of an express provision enabling condonation after the prescribed period, Section 5 of the Limitation Act, 1963 does not apply.

Conclusion: The appeal was barred by limitation and could not be entertained under Section 5 of the Limitation Act, 1963.

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