https://www.taxtmi.com/caselaws?id=344835 The Court upheld the decision to dismiss the Writ Petition due to a 30-day delay in filing the appeal under Section 35 of the Central Excise Act, beyond the prescribed 60-day limitation period. The Court emphasized that the Appellate Authority lacks the jurisdiction to condone delays exceeding 30 days, as per the proviso to subsection (1) of Section 35 and without the application of Section 5 of the Limitation Act. Consequently, the appeal was dismissed based on statutory provisions and past precedents, without costs imposed. en-us Mon, 19 Jun 2017 00:00:00 +0530 Thu, 29 Jun 2017 12:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344835 The Court upheld the decision to dismiss the Writ Petition due to a 30-day delay in filing the appeal under Section 35 of the Central Excise Act, beyond the prescribed 60-day limitation period. The Court emphasized that the Appellate Authority lacks the jurisdiction to condone delays exceeding 30 days, as per the proviso to subsection (1) of Section 35 and without the application of Section 5 of the Limitation Act. Consequently, the appeal was dismissed based on statutory provisions and past precedents, without costs imposed. Case-Laws Central Excise Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344835