https://www.taxtmi.com/caselaws?id=266022 The High Court upheld the decision of the Tribunal and Commissioner (Appeals) regarding the condonation of delay in filing an appeal under Section 35 of the Central Excise Act, 1944. It clarified that the limitation of 30 days for condonation cannot be extended and that a writ petition under Article 226 cannot be used to extend the statutory limit. The Court emphasized that exceptional circumstances must be present to challenge an adjudicating authority's order through a writ petition. The petition challenging the order-in-original was dismissed for lack of merit as it did not meet the criteria for invoking writ jurisdiction under Article 226. en-us Thu, 08 Oct 2015 00:00:00 +0530 Sat, 17 Oct 2015 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266022 The High Court upheld the decision of the Tribunal and Commissioner (Appeals) regarding the condonation of delay in filing an appeal under Section 35 of the Central Excise Act, 1944. It clarified that the limitation of 30 days for condonation cannot be extended and that a writ petition under Article 226 cannot be used to extend the statutory limit. The Court emphasized that exceptional circumstances must be present to challenge an adjudicating authority's order through a writ petition. The petition challenging the order-in-original was dismissed for lack of merit as it did not meet the criteria for invoking writ jurisdiction under Article 226. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266022