https://www.taxtmi.com/caselaws?id=211586 The court dismissed the petition seeking condonation of delay in filing an appeal against the Assistant Commissioner's order under the Central Excise Act. It held that Section 5 of the Limitation Act cannot be used to extend the limitation period set by Section 35 of the Central Excise Act, emphasizing the legislative intent to limit the power to condone delays to thirty days beyond the prescribed period. Previous judgments supported this interpretation, highlighting that special laws like the Central Excise Act provide complete codes governing limitation periods, which cannot be extended through the application of the Limitation Act. en-us Thu, 15 Mar 2012 00:00:00 +0530 Wed, 27 Feb 2013 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211586 The court dismissed the petition seeking condonation of delay in filing an appeal against the Assistant Commissioner's order under the Central Excise Act. It held that Section 5 of the Limitation Act cannot be used to extend the limitation period set by Section 35 of the Central Excise Act, emphasizing the legislative intent to limit the power to condone delays to thirty days beyond the prescribed period. Previous judgments supported this interpretation, highlighting that special laws like the Central Excise Act provide complete codes governing limitation periods, which cannot be extended through the application of the Limitation Act. Case-Laws Central Excise Thu, 15 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211586