https://www.taxtmi.com/caselaws?id=165570 Sections 4 and 5 of the Limitation Act, 1963 were held inapplicable to the appellate authority under Section 35 of the Central Excises and Salt Act, 1944 because the Act contained no specific power to condone delay and the authority was not a court for that purpose. The appeal had been filed well after the prescribed three-month period, and no valid ground for condonation was shown. The dismissal of the appeal as time-barred was therefore upheld, and writ interference was found unwarranted. en-us Tue, 13 Apr 1976 00:00:00 +0530 Fri, 01 Aug 2014 14:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165570 Sections 4 and 5 of the Limitation Act, 1963 were held inapplicable to the appellate authority under Section 35 of the Central Excises and Salt Act, 1944 because the Act contained no specific power to condone delay and the authority was not a court for that purpose. The appeal had been filed well after the prescribed three-month period, and no valid ground for condonation was shown. The dismissal of the appeal as time-barred was therefore upheld, and writ interference was found unwarranted. Case-Laws Central Excise Tue, 13 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165570