https://www.taxtmi.com/caselaws?id=233419 The Appellate Tribunal CESTAT Ahmedabad dismissed the application for condonation of delay in filing an appeal, emphasizing adherence to statutory timelines and limitations on condonation of delay. The delay of three years and seven days was not justified, leading to the dismissal of the stay petition and appeal due to being filed beyond the statutory time limit. The Tribunal referenced Section 35(1) of the Central Excise Act, 1944, and the Supreme Court's ruling in Singh Enterprises 2008 (221) ELT 163 (S.C.) to support its decision. en-us Thu, 11 Apr 2013 00:00:00 +0530 Wed, 01 May 2013 11:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233419 The Appellate Tribunal CESTAT Ahmedabad dismissed the application for condonation of delay in filing an appeal, emphasizing adherence to statutory timelines and limitations on condonation of delay. The delay of three years and seven days was not justified, leading to the dismissal of the stay petition and appeal due to being filed beyond the statutory time limit. The Tribunal referenced Section 35(1) of the Central Excise Act, 1944, and the Supreme Court's ruling in Singh Enterprises 2008 (221) ELT 163 (S.C.) to support its decision. Case-Laws Central Excise Thu, 11 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233419