https://www.taxtmi.com/caselaws?id=78119 The Tribunal held that it has the authority to condone delays in filing appeals under Section 35E(4) of the Central Excise Act, including those arising from the review committee's decisions under Section 35E(1) or (2). The Tribunal emphasized that its power to condone delays is not restricted by statutory time limits as long as sufficient cause is demonstrated. Additionally, the Tribunal clarified that Section 5 of the Limitation Act does not apply to its proceedings, as the Central Excise Act contains specific provisions for addressing delays. The matter was referred to the appropriate Bench for further proceedings. en-us Fri, 13 Aug 2010 00:00:00 +0530 Mon, 27 Jul 2015 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78119 The Tribunal held that it has the authority to condone delays in filing appeals under Section 35E(4) of the Central Excise Act, including those arising from the review committee's decisions under Section 35E(1) or (2). The Tribunal emphasized that its power to condone delays is not restricted by statutory time limits as long as sufficient cause is demonstrated. Additionally, the Tribunal clarified that Section 5 of the Limitation Act does not apply to its proceedings, as the Central Excise Act contains specific provisions for addressing delays. The matter was referred to the appropriate Bench for further proceedings. Case-Laws Central Excise Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78119