https://www.taxtmi.com/caselaws?id=80314 The Tribunal upheld the Collector's decision to dismiss the appeal as time-barred under Section 35F of the Central Excises & Salt Act, 1944. The appellant's argument that the appeal should be deemed presented on an earlier date due to a letter sent under Certificate of Posting was rejected, as the appellant failed to conclusively establish the receipt of the letter by the Collector. The Tribunal emphasized the presumption of correctness of official acts and clarified that no extension of the time limit is permissible beyond six months. Consequently, the appeal was dismissed without grounds for interference. en-us Thu, 04 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 10:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80314 The Tribunal upheld the Collector's decision to dismiss the appeal as time-barred under Section 35F of the Central Excises & Salt Act, 1944. The appellant's argument that the appeal should be deemed presented on an earlier date due to a letter sent under Certificate of Posting was rejected, as the appellant failed to conclusively establish the receipt of the letter by the Collector. The Tribunal emphasized the presumption of correctness of official acts and clarified that no extension of the time limit is permissible beyond six months. Consequently, the appeal was dismissed without grounds for interference. Case-Laws Central Excise Thu, 04 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80314