https://www.taxtmi.com/caselaws?id=247484 The High Court dismissed the writ petition challenging the Customs, Excise and Service Tax Appellate Tribunal's decision to dismiss the application for restoration of an appeal based on limitation grounds under the Central Excise Act. The court emphasized the importance of adhering to statutory limitations and interpreting applications based on their substance, not just their nomenclature. It highlighted the consequences of taking inconsistent stands during legal proceedings and upheld the tribunal's decision, finding no infirmity or illegality in its order. en-us Wed, 30 Apr 2014 00:00:00 +0530 Mon, 08 Sep 2014 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247484 The High Court dismissed the writ petition challenging the Customs, Excise and Service Tax Appellate Tribunal's decision to dismiss the application for restoration of an appeal based on limitation grounds under the Central Excise Act. The court emphasized the importance of adhering to statutory limitations and interpreting applications based on their substance, not just their nomenclature. It highlighted the consequences of taking inconsistent stands during legal proceedings and upheld the tribunal's decision, finding no infirmity or illegality in its order. Case-Laws Central Excise Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247484