https://www.taxtmi.com/caselaws?id=241265 The proviso to Section 35(1) of the Central Excise Act, 1944 was treated as barring any condonation of delay beyond the further period expressly permitted, so the Commissioner (Appeals) lacked jurisdiction to entertain appeals filed after that limit. Because the appeals were admittedly beyond the prescribed period, they were time-barred and could not be admitted on sufficient cause or any other ground. The merits were therefore not examined. en-us Wed, 27 Feb 2013 00:00:00 +0530 Sat, 19 Sep 2015 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241265 The proviso to Section 35(1) of the Central Excise Act, 1944 was treated as barring any condonation of delay beyond the further period expressly permitted, so the Commissioner (Appeals) lacked jurisdiction to entertain appeals filed after that limit. Because the appeals were admittedly beyond the prescribed period, they were time-barred and could not be admitted on sufficient cause or any other ground. The merits were therefore not examined. Case-Laws Central Excise Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241265