https://www.taxtmi.com/caselaws?id=112709 The Tribunal held that no provision in Section 35E allowed for condonation of delay in filing an application under Section 35E(4). The decision emphasized the need for a clear legal basis for condoning delays in such applications, ultimately rejecting the appeal by the Commissioner of Central Excise, Raipur. The judgment highlights the importance of adhering to statutory provisions and legal precedents in determining the admissibility of delayed applications, ensuring a fair outcome based on established legal frameworks. en-us Fri, 17 Jul 1998 00:00:00 +0530 Tue, 01 May 2012 14:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112709 The Tribunal held that no provision in Section 35E allowed for condonation of delay in filing an application under Section 35E(4). The decision emphasized the need for a clear legal basis for condoning delays in such applications, ultimately rejecting the appeal by the Commissioner of Central Excise, Raipur. The judgment highlights the importance of adhering to statutory provisions and legal precedents in determining the admissibility of delayed applications, ensuring a fair outcome based on established legal frameworks. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112709