https://www.taxtmi.com/caselaws?id=173155 An appeal under Section 35G of the Central Excise Act was found not to raise any substantial question of law where the assessee's earlier appeal had been rejected as time-barred. The lower authorities had recorded concurrent findings on limitation, and the explanation that the receiving employee had left service was treated as a question of fact. The text notes that no power existed to condone delay beyond thirty days after expiry of the appeal period, and no independent legal question justifying interference was shown. The challenge to the dismissal of the time-barred appeal was rejected. en-us Tue, 11 Jun 2013 00:00:00 +0530 Thu, 01 Oct 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173155 An appeal under Section 35G of the Central Excise Act was found not to raise any substantial question of law where the assessee's earlier appeal had been rejected as time-barred. The lower authorities had recorded concurrent findings on limitation, and the explanation that the receiving employee had left service was treated as a question of fact. The text notes that no power existed to condone delay beyond thirty days after expiry of the appeal period, and no independent legal question justifying interference was shown. The challenge to the dismissal of the time-barred appeal was rejected. Case-Laws Central Excise Tue, 11 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173155