https://www.taxtmi.com/caselaws?id=262870 The Court upheld the dismissal of the petitioner's appeal as time-barred due to a delay in filing beyond the statutory limit. The Court rejected the argument of tax collection without authority of law under Article 226, finding the tax was authorized by the Central Excise Act. While dismissing the writ petition, the Court granted relief by waiving the penalty and limiting interest payment, considering the circumstances. en-us Thu, 26 Feb 2015 00:00:00 +0530 Fri, 21 Aug 2015 07:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262870 The Court upheld the dismissal of the petitioner's appeal as time-barred due to a delay in filing beyond the statutory limit. The Court rejected the argument of tax collection without authority of law under Article 226, finding the tax was authorized by the Central Excise Act. While dismissing the writ petition, the Court granted relief by waiving the penalty and limiting interest payment, considering the circumstances. Case-Laws Central Excise Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262870