Limitation under Central Excise appeal rules barred condonation where no condonation application was filed.

The appeal under the Central Excise Act was found to be filed beyond the prescribed limitation period by three days, based on the receipt date and the date stamp on the impugned order. Condonation could not be granted because section 35B(2) permits delay to be excused only when an application for condonation is made, and no such application was filed. The Tribunal therefore treated the appeal as time barred and dismissed it.

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Issues: Whether the appeal was filed within the period of limitation under section 35B(2) of the Central Excise Act, 1944 and, if delayed, whether the delay could be condoned in the absence of an application for condonation.

Analysis: The date of receipt of the impugned order was examined on the basis of the affidavit and the date stamp on the order. The Tribunal found that the appeal had in fact been presented beyond the prescribed period by three days. Section 35B(2) empowered condonation of delay only where an application to that effect was made, and no such application had been filed.

Conclusion: The appeal was held to be time barred and was dismissed.

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