https://www.taxtmi.com/caselaws?id=209992 The appeals were dismissed as time-barred due to being filed beyond the condonable delay period. The lower appellate authority categorized the appeals as Central Excise appeals, resulting in their dismissal. The judgment clarified that appeals concerning CENVAT Credit for manufacturing excisable goods fall under the Central Excise Act, while those for output services fall under the Finance Act. The dismissal of appeals under Section 35 of the Central Excise Act was deemed legally justifiable, upholding the impugned order and emphasizing the importance of adhering to time limits for filing appeals. en-us Thu, 16 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209992 The appeals were dismissed as time-barred due to being filed beyond the condonable delay period. The lower appellate authority categorized the appeals as Central Excise appeals, resulting in their dismissal. The judgment clarified that appeals concerning CENVAT Credit for manufacturing excisable goods fall under the Central Excise Act, while those for output services fall under the Finance Act. The dismissal of appeals under Section 35 of the Central Excise Act was deemed legally justifiable, upholding the impugned order and emphasizing the importance of adhering to time limits for filing appeals. Case-Laws Service Tax Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209992