https://www.taxtmi.com/caselaws?id=329757 The Central Government upheld the dismissal of the appeal by the Commissioner (Appeals) as time-barred, as it was filed beyond the stipulated 60-day period. The applicant's request for condonation of delay was rejected, emphasizing the importance of adhering to the appeal filing time limit under Section 35 of the Central Excise Act, 1944. Despite highlighting the significance of the export rebate scheme for exporters, the Government found the reasons provided for the delay insufficient and disposed of the Revision Application without addressing the merits of the case. en-us Fri, 29 Jan 2016 00:00:00 +0530 Fri, 08 Jul 2016 15:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329757 The Central Government upheld the dismissal of the appeal by the Commissioner (Appeals) as time-barred, as it was filed beyond the stipulated 60-day period. The applicant's request for condonation of delay was rejected, emphasizing the importance of adhering to the appeal filing time limit under Section 35 of the Central Excise Act, 1944. Despite highlighting the significance of the export rebate scheme for exporters, the Government found the reasons provided for the delay insufficient and disposed of the Revision Application without addressing the merits of the case. Case-Laws Central Excise Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329757