Limitation under the Central Excise Act barred condonation of delay, leaving the appeal not entertainable and dismissed.

Appeals under the Central Excise Act must be filed within the prescribed limitation period, and Section 5 of the Limitation Act does not apply to such proceedings. As a result, neither the Commissioner (Appeals) nor the Tribunal has power to condone a delayed appeal. On the facts noted, a delay of about three years and an illness-based explanation were insufficient to overcome the statutory bar, so the appeal could not be entertained and was dismissed.

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Issues: Whether the appeal under Section 35G of the Central Excise Act, 1944 could be entertained where the Commissioner (Appeals) had dismissed the underlying appeal as time-barred and the Tribunal had held that no statutory power existed to condone the delay.

Analysis: The appeal turned on limitation. The Commissioner (Appeals) had dismissed the matter after an inordinate delay of about three years. The governing legal position, as relied upon by the Court, is that appeals under the Act must be filed within the prescribed period and Section 5 of the Limitation Act, 1963 does not apply to such proceedings. In consequence, neither the Commissioner (Appeals) nor the Tribunal has power to condone the delay. The explanation based on illness was held to be insufficient to alter the statutory bar.

Conclusion: The appeal could not be entertained and was dismissed.

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