https://www.taxtmi.com/caselaws?id=261342 The court held that the limitation period for filing an appeal under Section 35 of the Central Excise Act, 1944, cannot be extended beyond 90 days. It clarified that a Writ Petition under Article 226 cannot solely condone delays in filing an appeal but can intervene in exceptional cases of gross injustice. Additionally, the court confirmed that a Writ Petition under Article 226 can challenge the original adjudicating authority's order on merits in specific circumstances of jurisdictional errors or violations of natural justice principles. The matters were referred to the appropriate Bench for further consideration. en-us Fri, 13 Mar 2015 00:00:00 +0530 Wed, 17 Jun 2026 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261342 The court held that the limitation period for filing an appeal under Section 35 of the Central Excise Act, 1944, cannot be extended beyond 90 days. It clarified that a Writ Petition under Article 226 cannot solely condone delays in filing an appeal but can intervene in exceptional cases of gross injustice. Additionally, the court confirmed that a Writ Petition under Article 226 can challenge the original adjudicating authority's order on merits in specific circumstances of jurisdictional errors or violations of natural justice principles. The matters were referred to the appropriate Bench for further consideration. Case-Laws Central Excise Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261342