https://www.taxtmi.com/caselaws?id=246646 The Appellate Tribunal CESTAT Ahmedabad allowed the application for condonation of delay in filing an appeal under Section 35 of the Central Excise Act, 1944, finding the delay justified. However, upon disposal, the tribunal upheld the lower authority's decision to dismiss the appeal as belated, citing the lack of power for condonation beyond the specified period. The tribunal emphasized adherence to statutory timelines for appeals and the Commissioner (Appeals)'s limitations in condoning delays, ultimately affirming the lower authority's decision and dismissing the appeal. en-us Mon, 29 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246646 The Appellate Tribunal CESTAT Ahmedabad allowed the application for condonation of delay in filing an appeal under Section 35 of the Central Excise Act, 1944, finding the delay justified. However, upon disposal, the tribunal upheld the lower authority's decision to dismiss the appeal as belated, citing the lack of power for condonation beyond the specified period. The tribunal emphasized adherence to statutory timelines for appeals and the Commissioner (Appeals)'s limitations in condoning delays, ultimately affirming the lower authority's decision and dismissing the appeal. Case-Laws Central Excise Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246646