https://www.taxtmi.com/caselaws?id=239777 Extraordinary delay in filing Revenue appeals under the statutory review framework was not condoned where the applications were moved after more than six years and the proposed respondents had not been impleaded or put on notice in the earlier proceedings. The Tribunal treated the limitation scheme under section 35E of the Central Excise Act, 1944, as strict and found the delay excessive and unexplained. Condonation was also rejected because it would have prejudiced accrued rights that had arisen from the Revenue's inaction. The appeals were therefore not entertained. en-us Mon, 23 Sep 2013 00:00:00 +0530 Fri, 25 Apr 2014 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239777 Extraordinary delay in filing Revenue appeals under the statutory review framework was not condoned where the applications were moved after more than six years and the proposed respondents had not been impleaded or put on notice in the earlier proceedings. The Tribunal treated the limitation scheme under section 35E of the Central Excise Act, 1944, as strict and found the delay excessive and unexplained. Condonation was also rejected because it would have prejudiced accrued rights that had arisen from the Revenue's inaction. The appeals were therefore not entertained. Case-Laws Central Excise Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239777