https://www.taxtmi.com/caselaws?id=123312 The Tribunal upheld the dismissal of the appeals as time-barred under Section 35 of the Central Excise Act, emphasizing the lack of discretion to extend the prescribed time limit. Citing legal principles and precedents, the Tribunal concluded that the appeals could not be heard on merit due to being filed beyond the statutory period, in line with the specific provisions of the law regarding limitation periods for appeals. The decision aligned with past court rulings and affirmed the Commissioner's dismissal of the appeals based on the limitation grounds. en-us Fri, 25 Jan 2008 00:00:00 +0530 Fri, 19 Jan 2018 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123312 The Tribunal upheld the dismissal of the appeals as time-barred under Section 35 of the Central Excise Act, emphasizing the lack of discretion to extend the prescribed time limit. Citing legal principles and precedents, the Tribunal concluded that the appeals could not be heard on merit due to being filed beyond the statutory period, in line with the specific provisions of the law regarding limitation periods for appeals. The decision aligned with past court rulings and affirmed the Commissioner's dismissal of the appeals based on the limitation grounds. Case-Laws Central Excise Fri, 25 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123312