https://www.taxtmi.com/caselaws?id=77822 The Supreme Court dismissed the appeal challenging the Gauhati High Court's decision on condonation of delay under Section 35 of the Central Excise Act. The Court held that the Commissioner (Appeals) lacked jurisdiction to condone delay beyond 30 days after the initial 60-day period, as specified in the Act. Referring to precedent, the Court emphasized that the legislative intent was to restrict condonation of delay to a maximum of 30 days. Therefore, the appeal was dismissed, affirming the High Court's judgment as being in accordance with the law and finding no error in the decision. en-us Mon, 09 Aug 2010 00:00:00 +0530 Wed, 10 May 2017 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77822 The Supreme Court dismissed the appeal challenging the Gauhati High Court's decision on condonation of delay under Section 35 of the Central Excise Act. The Court held that the Commissioner (Appeals) lacked jurisdiction to condone delay beyond 30 days after the initial 60-day period, as specified in the Act. Referring to precedent, the Court emphasized that the legislative intent was to restrict condonation of delay to a maximum of 30 days. Therefore, the appeal was dismissed, affirming the High Court's judgment as being in accordance with the law and finding no error in the decision. Case-Laws Central Excise Mon, 09 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77822