https://www.taxtmi.com/article/detailed?id=737 The article explains that judicially contested doctrines on condonation of delay have produced conflicting outcomes under the Central Excise and Customs Acts, with some decisions preferring merits where sufficient cause is shown while others treat special statutory time-limits as exclusive. The Finance Act, 2009 amended certain excise and customs appeal provisions to permit High Courts to condone delay, but Section 35 of the Central Excise Act and Section 128 of the Customs Act remain unamended, creating an anomalous statutory regime and a call for harmonising amendments to preserve the right of appeal. en-us Sun, 28 Mar 2010 18:16:33 +0530 Wed, 05 Jan 2011 18:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=737 The article explains that judicially contested doctrines on condonation of delay have produced conflicting outcomes under the Central Excise and Customs Acts, with some decisions preferring merits where sufficient cause is shown while others treat special statutory time-limits as exclusive. The Finance Act, 2009 amended certain excise and customs appeal provisions to permit High Courts to condone delay, but Section 35 of the Central Excise Act and Section 128 of the Customs Act remain unamended, creating an anomalous statutory regime and a call for harmonising amendments to preserve the right of appeal. Articles Central Excise Sun, 28 Mar 2010 18:16:33 +0530 https://www.taxtmi.com/article/detailed?id=737