https://www.taxtmi.com/caselaws?id=113771 The Appellate Tribunal CESTAT, Mumbai dismissed the appeal due to a 316-day delay in filing. The appellant's request for adjournment was denied, and the Tribunal found no valid reason for the delay, rejecting the condonation application based on Section 14 of the Central Excise Act. The Tribunal clarified that the Act does not allow Central Excise officers to adjudicate in a court-like manner and emphasized the limited scope of review proceedings under the Code of Civil Procedure. The appeal was dismissed as time-barred. en-us Wed, 03 Dec 2003 00:00:00 +0530 Tue, 08 May 2012 13:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113771 The Appellate Tribunal CESTAT, Mumbai dismissed the appeal due to a 316-day delay in filing. The appellant's request for adjournment was denied, and the Tribunal found no valid reason for the delay, rejecting the condonation application based on Section 14 of the Central Excise Act. The Tribunal clarified that the Act does not allow Central Excise officers to adjudicate in a court-like manner and emphasized the limited scope of review proceedings under the Code of Civil Procedure. The appeal was dismissed as time-barred. Case-Laws Central Excise Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113771