https://www.taxtmi.com/caselaws?id=257693 The court upheld the Commissioner (Appeals) and Tribunal's decision that delay in filing an appeal beyond the statutory period of 90 days under Section 35G of the Central Excise Act, 1944, cannot be condoned. Citing precedents, the court emphasized that statutory provisions for limitation cannot be extended using general provisions like Section 5 of the Limitation Act, 1963. The appellant's appeal was dismissed as barred by limitation, with the court ruling against the appellant on substantial legal questions. No costs were awarded, and the appellant's failure to seek relief through a writ petition was noted. en-us Fri, 13 Mar 2015 00:00:00 +0530 Thu, 19 Mar 2015 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257693 The court upheld the Commissioner (Appeals) and Tribunal's decision that delay in filing an appeal beyond the statutory period of 90 days under Section 35G of the Central Excise Act, 1944, cannot be condoned. Citing precedents, the court emphasized that statutory provisions for limitation cannot be extended using general provisions like Section 5 of the Limitation Act, 1963. The appellant's appeal was dismissed as barred by limitation, with the court ruling against the appellant on substantial legal questions. No costs were awarded, and the appellant's failure to seek relief through a writ petition was noted. Case-Laws Central Excise Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257693