https://www.taxtmi.com/caselaws?id=358654 The Court upheld the dismissal of the appeal under Section 35(1) of the Central Excise Act, 1944, due to being time-barred. It emphasized that the Appellate Authority could only condone a delay of up to 30 days beyond the initial 60-day period for filing an appeal. Referring to precedent, the Court clarified that Section 5 of the Limitation Act, 1963 does not apply to appeals under Section 35 of the Central Excise Act. As the appeal exceeded the permissible limit for condonation, the Court affirmed the dismissal, rejecting the challenge in the writ petition. en-us Thu, 05 Apr 2018 00:00:00 +0530 Tue, 17 Apr 2018 06:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358654 The Court upheld the dismissal of the appeal under Section 35(1) of the Central Excise Act, 1944, due to being time-barred. It emphasized that the Appellate Authority could only condone a delay of up to 30 days beyond the initial 60-day period for filing an appeal. Referring to precedent, the Court clarified that Section 5 of the Limitation Act, 1963 does not apply to appeals under Section 35 of the Central Excise Act. As the appeal exceeded the permissible limit for condonation, the Court affirmed the dismissal, rejecting the challenge in the writ petition. Case-Laws Central Excise Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358654