Limitation bars excise appeal filed beyond the statutory and condonable period, leaving no jurisdiction to hear merits.

An appeal filed under the Central Excises and Salt Act, 1944 beyond the statutory period and even beyond the maximum condonable period is barred by limitation, leaving the appellate authority without jurisdiction to examine the merits. The appeal against the Assistant Collector's order was therefore not entertainable, and the limitation objection was decided against the assessee. The Department's appeal accordingly succeeded, and the Collector (Appeals) order was set aside.

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Issues: Whether the appeal before the Collector (Appeals) was barred by limitation under Section 35 of the Central Excises and Salt Act, 1944.

Analysis: The appeal against the Assistant Collector's order was filed after the statutory period and even beyond the maximum condonable period. The appellate authority therefore had no jurisdiction to entertain it on merits.

Conclusion: The appeal was time-barred and could not be entertained; the finding is against the assessee.

Final Conclusion: The Department's appeal succeeded and the order of the Collector (Appeals) was set aside.

Ratio Decidendi: An appeal filed beyond the maximum period permitted by the statute, including the condonable period, is barred by limitation and cannot be entertained on merits.

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