https://www.taxtmi.com/caselaws?id=79052 The statutory scheme under the Central Excise Act, 1944 confers only a limited power to condone delay in filing an appeal, confined to the period expressly permitted by Section 35H. Where an appeal is filed beyond that ceiling, the Commissioner (Appeals) has no jurisdiction to extend limitation further. On the facts stated, the appeal was admitted to be time-barred beyond the permissible period, so refusal of condonation was correct and the dismissal of the appeal as barred by limitation was upheld. en-us Thu, 07 Oct 2010 00:00:00 +0530 Fri, 31 Dec 2010 16:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79052 The statutory scheme under the Central Excise Act, 1944 confers only a limited power to condone delay in filing an appeal, confined to the period expressly permitted by Section 35H. Where an appeal is filed beyond that ceiling, the Commissioner (Appeals) has no jurisdiction to extend limitation further. On the facts stated, the appeal was admitted to be time-barred beyond the permissible period, so refusal of condonation was correct and the dismissal of the appeal as barred by limitation was upheld. Case-Laws Central Excise Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79052