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of <h1>High Court Rejects Delayed Appeal in Excise Matter, Emphasizes Strict Adherence to Statutory Limitation Periods Under Rule</h1> <h3>Saurabh Kumar Agarwal Versus The Customs Excise And Service Tax Appellate Tribunal</h3> Saurabh Kumar Agarwal Versus The Customs Excise And Service Tax Appellate Tribunal - TMI The Allahabad High Court, in an appeal under Section 35G of the Central Excise Act, 1944, upheld the Customs Excise & Service Tax Appellate Tribunal's order rejecting the appellant's appeal for delay in filing. The Tribunal held it had 'no statutory power to condone the delay' before the Commissioner (Appeals), who dismissed the appeal due to a three-year delay. Citing the Supreme Court in Singh Enterprises v. Commissioner of C.Ex., Jamshedpur, 2008 (221) E.L.T. 163 (S.C.), the Court reaffirmed that 'the appeal is required to be filed within the period as provided under the Act' and that 'no power exists with the Commissioner (Appeals) or the Tribunal to condone the said delay.' The appellant's equitable plea based on illness was held insufficient to override statutory limitation. Consequently, the High Court dismissed the appeal, finding no substantial question of law.
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