Limitation under the Central Excise Act bars appellate review where delay exceeds the condonable period and merits cannot be reopened.

An appeal under the Central Excise Act was filed before the Commissioner (Appeals) beyond the period permitting condonation, as the delay of nine months and eleven days exceeded the maximum condonable limit of three months. The Commissioner (Appeals) therefore rightly treated the appeal as time-barred. The Tribunal held that it had no power to require condonation of such delay by the Commissioner (Appeals) and could not examine the merits once the original order had attained finality.

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Issues: Whether the appeal before the Commissioner (Appeals) was barred by limitation and whether the Tribunal could require condonation of delay or examine the merits of the case notwithstanding such bar.

Analysis: The order-in-original had been challenged before the Commissioner (Appeals) after a delay of nine months and eleven days from the date of receipt. Under Section 35 of the Central Excise Act, the Commissioner (Appeals) could condone delay only up to three months beyond the prescribed period, and not beyond that limit. Since the delay exceeded the maximum condonable period, the Commissioner (Appeals) rightly dismissed the appeal as time-barred. The Tribunal held that it had no power under the Central Excise Act to direct condonation of such delay by the Commissioner (Appeals), and the merits could not be examined because the original order had attained finality.

Conclusion: The appeal was correctly rejected as time-barred, and no interference on merits was permissible.

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