https://www.taxtmi.com/caselaws?id=81242 The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the Collector of Central Excise, Belgaum, due to a delay of one month and eleven days in filing the appeal, exceeding the statutory three-month limit under Section 35B of the Central Excises and Salt Act, 1944. The Tribunal rejected the request for an adjournment to file an application for condonation of delay, citing negligence on the part of the appellant. As no application for condonation was submitted, the Tribunal held that the delay could not be condoned, leading to the dismissal of the appeal solely on the basis of being time-barred, without considering the case's merits. en-us Mon, 25 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81242 The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the Collector of Central Excise, Belgaum, due to a delay of one month and eleven days in filing the appeal, exceeding the statutory three-month limit under Section 35B of the Central Excises and Salt Act, 1944. The Tribunal rejected the request for an adjournment to file an application for condonation of delay, citing negligence on the part of the appellant. As no application for condonation was submitted, the Tribunal held that the delay could not be condoned, leading to the dismissal of the appeal solely on the basis of being time-barred, without considering the case's merits. Case-Laws Central Excise Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81242