Limitation under Central Excise appeal law: delay beyond the condonable period cannot be extended, so dismissal was upheld.

Under Section 35 of the Central Excise Act, 1944, the Commissioner (Appeals) can condone delay only within the additional 30-day statutory period after the initial 60 days. Where an appeal is filed beyond that outer limit, the appellate authority lacks power to extend limitation further. On the facts noted, the appeal was filed 67 days late, beyond the condonable span, so the rejection of the appeal was consistent with the statutory scheme and the dismissal was upheld.

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Issues: Whether the Commissioner (Appeals) could condone a delay of 67 days in filing the appeal under Section 35 of the Central Excise Act, 1944.

Analysis: The appeal before the Commissioner (Appeals) was filed beyond the initial period of 60 days and also beyond the further condonable period of 30 days. Under Section 35(1) of the Central Excise Act, 1944, read with its proviso, the appellate authority may condone delay only up to the additional statutory period and has no power to extend limitation beyond that limit. As the delay exceeded the condonable span, rejection of the appeal was in accordance with the statutory scheme.

Conclusion: The delay could not be condoned and the dismissal of the appeal by the Commissioner (Appeals) was upheld.

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