https://www.taxtmi.com/caselaws?id=218014 The appeal seeking waiver of pre-deposit and stay of recovery for interest on duty demanded was dismissed by the appellate authority due to being time-barred, filed beyond the condonable period of 30 days under Section 35 of the Central Excise Act. The Commissioner (Appeals) lacked the power to condone delays beyond the statutory limit, as established by legal precedents. The decision highlights the necessity of adhering to prescribed timelines in filing appeals, emphasizing procedural compliance in excise duty matters for prompt dispute resolution within the legal framework. en-us Fri, 13 Jan 2012 00:00:00 +0530 Thu, 01 Nov 2012 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218014 The appeal seeking waiver of pre-deposit and stay of recovery for interest on duty demanded was dismissed by the appellate authority due to being time-barred, filed beyond the condonable period of 30 days under Section 35 of the Central Excise Act. The Commissioner (Appeals) lacked the power to condone delays beyond the statutory limit, as established by legal precedents. The decision highlights the necessity of adhering to prescribed timelines in filing appeals, emphasizing procedural compliance in excise duty matters for prompt dispute resolution within the legal framework. Case-Laws Central Excise Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218014