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of <h1>Appeal Time Limit Upheld by Tribunal</h1> <h3>M/s Oshwal Synthetics Versus CCE Surat</h3> M/s Oshwal Synthetics Versus CCE Surat - TMI The Tribunal dismissed applications for condonation of delay in filing appeals as they were filed after the prescribed time limit. The appeals were dismissed by the first appellate authority due to being filed belatedly. The Tribunal upheld the dismissal, citing Section 35 of the Central Excise Act, 1944. Stay petitions and appeals were also dismissed.
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