https://www.taxtmi.com/caselaws?id=166353 The High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944, due to a significant delay of 1066 days in filing the appeal. The Court found no substantial error in CESTAT's decision to condone the delay, considering the events leading to the delay, including the appellant's actions before the Settlement Commissioner and subsequent legal proceedings. The judgment emphasizes the necessity of timely appeal filings and the discretionary power of appellate authorities to condone delays based on the specific circumstances of each case. en-us Sat, 29 Sep 2012 00:00:00 +0530 Wed, 17 Sep 2014 16:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166353 The High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944, due to a significant delay of 1066 days in filing the appeal. The Court found no substantial error in CESTAT's decision to condone the delay, considering the events leading to the delay, including the appellant's actions before the Settlement Commissioner and subsequent legal proceedings. The judgment emphasizes the necessity of timely appeal filings and the discretionary power of appellate authorities to condone delays based on the specific circumstances of each case. Case-Laws Central Excise Sat, 29 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166353