Appeal limitation and condonation of delay turned on uncontested receipt-date averments under the Central Excise Act.

Appeal timeliness was assessed by reference to the asserted date of receipt of the order-in-appeal, which was said to be 2-11-1999. The appellants maintained that the appeal filed on 5-11-1999 fell within the prescribed period under Section 35B(3) of the Central Excise Act, 1944, and the Revenue filed no rejoinder despite repeated opportunities, leaving the receipt-date averments uncontested. On that basis, the stated delay was not accepted, no delay in filing the appeal was found, and the request for condonation of delay became infructuous and was dismissed.

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Issues: Whether the appeal was barred by limitation and whether the application for condonation of delay survived for consideration.

Analysis: The appellants asserted that the order-in-appeal had been received only on 2-11-1999 and that the appeal filed on 5-11-1999 was within the prescribed period under Section 35B(3) of the Central Excise Act, 1944. The Revenue did not file any rejoinder despite repeated s, and the averments regarding the date of receipt remained uncontested. On that basis, the asserted delay was not accepted.

Conclusion: There was no delay in filing the appeal, and the application for condonation of delay became infructuous and was dismissed.

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