https://www.taxtmi.com/caselaws?id=2805 The SC affirmed strict interpretation of statutory limitation periods under the Central Excise Act. The Court held that the Commissioner (Appeals) lacks power to condone delay beyond 90 days (60+30), and Section 5 of the Limitation Act cannot be invoked. The HC's writ jurisdiction cannot override this statutory limitation. An appeal filed 21 months late was correctly dismissed, with the Court emphasizing that "sufficient cause" requires credible explanations for delay. en-us Fri, 14 Dec 2007 00:00:00 +0530 Fri, 16 May 2025 14:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2805 The SC affirmed strict interpretation of statutory limitation periods under the Central Excise Act. The Court held that the Commissioner (Appeals) lacks power to condone delay beyond 90 days (60+30), and Section 5 of the Limitation Act cannot be invoked. The HC's writ jurisdiction cannot override this statutory limitation. An appeal filed 21 months late was correctly dismissed, with the Court emphasizing that "sufficient cause" requires credible explanations for delay. Case-Laws Central Excise Fri, 14 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2805