Limited condonation power under Central Excise law bars delay beyond the statutory ceiling in appeal filing.

The statutory scheme under the Central Excise Act, 1944 confers only a limited power to condone delay in filing an appeal, confined to the period expressly permitted by Section 35H. Where an appeal is filed beyond that ceiling, the Commissioner (Appeals) has no jurisdiction to extend limitation further. On the facts stated, the appeal was admitted to be time-barred beyond the permissible period, so refusal of condonation was correct and the dismissal of the appeal as barred by limitation was upheld.

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Issues: Whether the Commissioner (Appeals) had jurisdiction to condone delay in filing the appeal beyond the statutory period prescribed under the Central Excise Act, 1944.

Analysis: The statutory scheme confers a limited power to condone delay, restricted to the period expressly provided by Section 35H of the Central Excise Act, 1944. The appeal before the Commissioner (Appeals) was admittedly filed beyond the permissible limit, and the power to extend limitation could not be exercised beyond that ceiling.

Conclusion: The Commissioner (Appeals) rightly refused condonation of delay, and the dismissal of the appeal as barred by limitation was upheld.

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