https://www.taxtmi.com/caselaws?id=235083 The Appellate Tribunal found the appeal maintainable under Section 35B of the Central Excise Act as the impugned order did not directly relate to a rebate claim but focused on the delay in filing the appeal. The Tribunal emphasized the distinction between rebate claims and appeal filing delays, ensuring the party had recourse and remanded the case for a decision on the substantive issue after condoning the appeal filing delay. en-us Fri, 11 Jan 2013 00:00:00 +0530 Tue, 06 Aug 2013 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235083 The Appellate Tribunal found the appeal maintainable under Section 35B of the Central Excise Act as the impugned order did not directly relate to a rebate claim but focused on the delay in filing the appeal. The Tribunal emphasized the distinction between rebate claims and appeal filing delays, ensuring the party had recourse and remanded the case for a decision on the substantive issue after condoning the appeal filing delay. Case-Laws Central Excise Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235083