https://www.taxtmi.com/caselaws?id=233682 Under Section 35 of the Central Excise Act, 1944, the Commissioner (Appeals) can condone delay only within the additional 30-day statutory period after the initial 60 days. Where an appeal is filed beyond that outer limit, the appellate authority lacks power to extend limitation further. On the facts noted, the appeal was filed 67 days late, beyond the condonable span, so the rejection of the appeal was consistent with the statutory scheme and the dismissal was upheld. en-us Fri, 22 Mar 2013 00:00:00 +0530 Fri, 08 Nov 2013 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233682 Under Section 35 of the Central Excise Act, 1944, the Commissioner (Appeals) can condone delay only within the additional 30-day statutory period after the initial 60 days. Where an appeal is filed beyond that outer limit, the appellate authority lacks power to extend limitation further. On the facts noted, the appeal was filed 67 days late, beyond the condonable span, so the rejection of the appeal was consistent with the statutory scheme and the dismissal was upheld. Case-Laws Central Excise Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233682