https://www.taxtmi.com/caselaws?id=72951 The appeal seeking condonation of delay in filing under Section 35B of the Act was dismissed by the Tribunal as time-barred. Despite explanations for the delay, including the establishment of the Tribunal, the three-month limitation period for filing appeals was not met. The Tribunal emphasized the significance of adhering to the statutory limitation period, distinguishing it from the previous longer limitation for revisionary powers. The appeal was ultimately rejected due to exceeding the prescribed three-month timeframe for filing appeals before the Appellate Tribunal. en-us Thu, 02 Apr 1987 00:00:00 +0530 Thu, 26 May 2011 11:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72951 The appeal seeking condonation of delay in filing under Section 35B of the Act was dismissed by the Tribunal as time-barred. Despite explanations for the delay, including the establishment of the Tribunal, the three-month limitation period for filing appeals was not met. The Tribunal emphasized the significance of adhering to the statutory limitation period, distinguishing it from the previous longer limitation for revisionary powers. The appeal was ultimately rejected due to exceeding the prescribed three-month timeframe for filing appeals before the Appellate Tribunal. Case-Laws Central Excise Thu, 02 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72951