https://www.taxtmi.com/caselaws?id=256138 The Court dismissed both writ petitions challenging orders of the appellate authority under the Central Excise Act. It held that the appellate authority cannot condone delays beyond the statutory 90-day period for filing appeals. Additionally, the Court ruled that a writ petition is not maintainable after the rejection of an appeal on technical grounds, as the original order merges with the appellate order. The power of judicial review under Article 226 is discretionary and should be sparingly exercised in exceptional cases. The writ petitions were dismissed without costs. en-us Fri, 12 Dec 2014 00:00:00 +0530 Wed, 10 Feb 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256138 The Court dismissed both writ petitions challenging orders of the appellate authority under the Central Excise Act. It held that the appellate authority cannot condone delays beyond the statutory 90-day period for filing appeals. Additionally, the Court ruled that a writ petition is not maintainable after the rejection of an appeal on technical grounds, as the original order merges with the appellate order. The power of judicial review under Article 226 is discretionary and should be sparingly exercised in exceptional cases. The writ petitions were dismissed without costs. Case-Laws Central Excise Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256138