https://www.taxtmi.com/caselaws?id=184313 An appeal under Section 35-G of the Central Excise Act, 1944 must be filed within 180 days from communication of the order, and the statutory limitation scheme excludes any further power to condone delay before the High Court. In the absence of an express enabling provision, Section 5 of the Limitation Act, 1963 does not apply to extend that period. The consequence is that an appeal filed beyond the prescribed time is barred by limitation and cannot be entertained on the basis of condonation under Section 5. en-us Thu, 06 Aug 2009 00:00:00 +0530 Tue, 27 Jun 2017 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184313 An appeal under Section 35-G of the Central Excise Act, 1944 must be filed within 180 days from communication of the order, and the statutory limitation scheme excludes any further power to condone delay before the High Court. In the absence of an express enabling provision, Section 5 of the Limitation Act, 1963 does not apply to extend that period. The consequence is that an appeal filed beyond the prescribed time is barred by limitation and cannot be entertained on the basis of condonation under Section 5. Case-Laws Central Excise Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184313