https://www.taxtmi.com/caselaws?id=82784 The Tribunal dismissed the Collector of Central Excise's Miscellaneous Application seeking condonation of a 3-year and four-month delay in filing a Reference Application, citing the Supreme Court precedent that discretionary extension of time limits is limited to 30 days under Section 35G(1) of the Central Excises and Salt Act. The Tribunal emphasized the importance of adhering to statutory time limits and protecting parties' rights, ultimately ruling the delay as not condonable and dismissing the Reference Application as time-barred. en-us Tue, 17 Aug 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82784 The Tribunal dismissed the Collector of Central Excise's Miscellaneous Application seeking condonation of a 3-year and four-month delay in filing a Reference Application, citing the Supreme Court precedent that discretionary extension of time limits is limited to 30 days under Section 35G(1) of the Central Excises and Salt Act. The Tribunal emphasized the importance of adhering to statutory time limits and protecting parties' rights, ultimately ruling the delay as not condonable and dismissing the Reference Application as time-barred. Case-Laws Central Excise Tue, 17 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82784