Appeal Dismissed for Delay under Central Excise Act

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 ruled that the appeal cannot be entertained after a certain time limit, citing a previous case with a different provision. The writ petitions were dismissed, but the disputed duty should not be collected for six weeks.

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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.

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