https://www.taxtmi.com/caselaws?id=358364 The court upheld the dismissal of the appeal as time-barred under Section 35 of the Central Excise Act, finding that the Appellate Authority lacked jurisdiction to condone the delay since the appeal was filed beyond the 90-day limit. Relying on legal precedents, including Singh Enterprises v. Commissioner of Central Excise, the court affirmed that the statutory provisions override the general provisions of the Limitation Act. Consequently, the writ petition challenging the dismissal was dismissed, affirming the appellate authority's decision. en-us Thu, 05 Apr 2018 00:00:00 +0530 Wed, 11 Apr 2018 08:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358364 The court upheld the dismissal of the appeal as time-barred under Section 35 of the Central Excise Act, finding that the Appellate Authority lacked jurisdiction to condone the delay since the appeal was filed beyond the 90-day limit. Relying on legal precedents, including Singh Enterprises v. Commissioner of Central Excise, the court affirmed that the statutory provisions override the general provisions of the Limitation Act. Consequently, the writ petition challenging the dismissal was dismissed, affirming the appellate authority's decision. Case-Laws Central Excise Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358364