Mandatory excise limitation bars delayed appeal where the statute excludes Section 5 condonation.

Under Central Excise limitation law, where the special statute forms a complete code and prescribes a fixed period for appeal, the general power to condone delay under the Limitation Act does not apply unless the statute expressly permits it. Applying that principle, and following the controlling Supreme Court ruling that the relevant excise limitation period is mandatory and not extendable under Section 5 of the Limitation Act, the assessee's delayed appeal was not entertainable. The appellate authorities' dismissal of the appeal as time-barred was therefore upheld, and condonation of delay was refused.

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Issues: Whether the appellate authorities were justified in dismissing the assessee's appeal as time barred and whether the delay in filing the appeal could be condoned under the governing limitation law.

Analysis: The dispute turned on the limitation scheme applicable to proceedings under the Central Excise law. The governing principle applied was that where the special statute constitutes a complete code and prescribes an absolute period for moving the appellate or reference forum, the general power to condone delay under the Limitation Act cannot be invoked unless the statute permits it. The conclusion was drawn in the light of the controlling Supreme Court ruling that the limitation period under the relevant excise provision is mandatory and not extendable by recourse to Section 5 of the Limitation Act.

Conclusion: The dismissal of the assessee's appeal on the ground of limitation was upheld, and the request for condonation of delay was rejected.

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