https://www.taxtmi.com/caselaws?id=245266 The court dismissed the petition seeking to quash the Order-in-Original and Order-in-Appeal, and for the payment of rebate claims with interest. The court held that the delay in filing the appeal was not justified, emphasizing the strict limitation period for appeals under the Excise Act. Despite recognizing rare exceptions for examining time-barred appeals, the court found the petitioner's reasons insufficient to condone the delay. The court highlighted the statutory scheme's lack of provision for extending appeal timelines beyond specified limits, ultimately refusing to grant the petitioner's prayers. en-us Thu, 06 Feb 2014 00:00:00 +0530 Thu, 04 Sep 2014 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245266 The court dismissed the petition seeking to quash the Order-in-Original and Order-in-Appeal, and for the payment of rebate claims with interest. The court held that the delay in filing the appeal was not justified, emphasizing the strict limitation period for appeals under the Excise Act. Despite recognizing rare exceptions for examining time-barred appeals, the court found the petitioner's reasons insufficient to condone the delay. The court highlighted the statutory scheme's lack of provision for extending appeal timelines beyond specified limits, ultimately refusing to grant the petitioner's prayers. Case-Laws Central Excise Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245266