https://www.taxtmi.com/caselaws?id=278832 The Supreme Court held that the appellate authority lacks the power to condone delays in filing appeals beyond the specified periods under the Central Excise Act, excluding the application of Section 5 of the Indian Limitation Act. The Court clarified that the High Court's jurisdiction to entertain reference applications is restricted by the statutory time limits, emphasizing adherence to the Act's provisions. Consequently, the writ petition challenging the order of the Commissioner of Central Excise was dismissed, highlighting the importance of complying with statutory timelines and the limitations on the High Court's authority to condone delays beyond prescribed periods. en-us Wed, 05 Aug 2015 00:00:00 +0530 Sat, 05 Jun 2021 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278832 The Supreme Court held that the appellate authority lacks the power to condone delays in filing appeals beyond the specified periods under the Central Excise Act, excluding the application of Section 5 of the Indian Limitation Act. The Court clarified that the High Court's jurisdiction to entertain reference applications is restricted by the statutory time limits, emphasizing adherence to the Act's provisions. Consequently, the writ petition challenging the order of the Commissioner of Central Excise was dismissed, highlighting the importance of complying with statutory timelines and the limitations on the High Court's authority to condone delays beyond prescribed periods. Case-Laws Central Excise Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278832