https://www.taxtmi.com/caselaws?id=165574 A statutory appeal under Section 35 of the Central Excises and Salt Act, 1944 had to be filed within three months of the impugned order, and an appeal was treated as filed only on receipt by the appellate authority, not on posting. On that basis, the appeal was three days late and time-barred. The appellate authority under Section 35 was not a court, and because the statute contained no express power to condone delay, Section 5 of the Limitation Act, 1963 did not apply. Section 29 did not attract Sections 4 and 5 to this special fiscal appeal, so the challenge failed. en-us Wed, 16 Oct 1974 00:00:00 +0530 Fri, 01 Aug 2014 16:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165574 A statutory appeal under Section 35 of the Central Excises and Salt Act, 1944 had to be filed within three months of the impugned order, and an appeal was treated as filed only on receipt by the appellate authority, not on posting. On that basis, the appeal was three days late and time-barred. The appellate authority under Section 35 was not a court, and because the statute contained no express power to condone delay, Section 5 of the Limitation Act, 1963 did not apply. Section 29 did not attract Sections 4 and 5 to this special fiscal appeal, so the challenge failed. Case-Laws Central Excise Wed, 16 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165574