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<h1>Appeal Dismissed for Delay under Central Excise Act</h1> The High Court of Andhra Pradesh dismissed the appeal against the appellate authority's decision not to condone the delay in filing the appeal due to a ... Appeal to Commissioner (Appeals) The High Court of Andhra Pradesh dismissed the appeal against the appellate authority's decision not to condone the delay in filing the appeal due to a specific provision in the Central Excise Act. The court cited a previous case where the provision was different and ruled that the appeal cannot be entertained after a certain time limit. The writ petitions were dismissed, but the disputed duty should not be collected for six weeks.