https://www.taxtmi.com/caselaws?id=327693 A statutory appeal under the Central Excise Act cannot be entertained beyond the prescribed outer limit of ninety days; the appellate authority was therefore correct in treating the appeal as time-barred. At the same time, Article 226 relief may still be available in exceptional cases of jurisdictional error, violation of natural justice, or gross miscarriage of justice. Where the original adjudication failed to consider a substantial defence on used capital goods and the amended legal position, the High Court could intervene to prevent failure of justice and remit the matter for fresh decision, subject to protective conditions for revenue. en-us Tue, 29 Mar 2016 00:00:00 +0530 Mon, 13 Feb 2017 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327693 A statutory appeal under the Central Excise Act cannot be entertained beyond the prescribed outer limit of ninety days; the appellate authority was therefore correct in treating the appeal as time-barred. At the same time, Article 226 relief may still be available in exceptional cases of jurisdictional error, violation of natural justice, or gross miscarriage of justice. Where the original adjudication failed to consider a substantial defence on used capital goods and the amended legal position, the High Court could intervene to prevent failure of justice and remit the matter for fresh decision, subject to protective conditions for revenue. Case-Laws Central Excise Tue, 29 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327693