https://www.taxtmi.com/caselaws?id=105328 The case involves a dispute over the condonation of delay in filing an appeal beyond the statutory period set by Section 35 of the Central Excise Act, 1944. The Commissioner (Appeals) dismissed the appeal as time-barred, leading the appellants to seek condonation from the Tribunal. The key issue is whether the Tribunal has the authority to condone delays beyond the statutory limit or if such power lies solely with the Courts. Due to conflicting judgments, the case is referred to a Larger Bench to determine whether the Tribunal can entertain appeals dismissed as time-barred by the Commissioner (Appeals). en-us Thu, 04 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 12:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105328 The case involves a dispute over the condonation of delay in filing an appeal beyond the statutory period set by Section 35 of the Central Excise Act, 1944. The Commissioner (Appeals) dismissed the appeal as time-barred, leading the appellants to seek condonation from the Tribunal. The key issue is whether the Tribunal has the authority to condone delays beyond the statutory limit or if such power lies solely with the Courts. Due to conflicting judgments, the case is referred to a Larger Bench to determine whether the Tribunal can entertain appeals dismissed as time-barred by the Commissioner (Appeals). Case-Laws Central Excise Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105328