https://www.taxtmi.com/caselaws?id=81550 The Tribunal upheld the rejection of the application for condonation of delay in filing the appeal before the Appellate Tribunal, emphasizing the specific provisions of the Act and the lack of grounds for making a reference to the High Court based on the rejection. The rejection was not considered an order under Section 35C, preventing it from forming the basis for a reference under Section 35G. The importance of following statutory provisions and the company's awareness of the law were crucial factors in the Tribunal's decision. en-us Thu, 22 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81550 The Tribunal upheld the rejection of the application for condonation of delay in filing the appeal before the Appellate Tribunal, emphasizing the specific provisions of the Act and the lack of grounds for making a reference to the High Court based on the rejection. The rejection was not considered an order under Section 35C, preventing it from forming the basis for a reference under Section 35G. The importance of following statutory provisions and the company's awareness of the law were crucial factors in the Tribunal's decision. Case-Laws Central Excise Thu, 22 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81550