https://www.taxtmi.com/caselaws?id=87027 An appeal filed under the Central Excises and Salt Act, 1944 beyond the statutory period and even beyond the maximum condonable period is barred by limitation, leaving the appellate authority without jurisdiction to examine the merits. The appeal against the Assistant Collector's order was therefore not entertainable, and the limitation objection was decided against the assessee. The Department's appeal accordingly succeeded, and the Collector (Appeals) order was set aside. en-us Tue, 17 Jun 1997 00:00:00 +0530 Fri, 02 Sep 2011 12:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87027 An appeal filed under the Central Excises and Salt Act, 1944 beyond the statutory period and even beyond the maximum condonable period is barred by limitation, leaving the appellate authority without jurisdiction to examine the merits. The appeal against the Assistant Collector's order was therefore not entertainable, and the limitation objection was decided against the assessee. The Department's appeal accordingly succeeded, and the Collector (Appeals) order was set aside. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87027