https://www.taxtmi.com/caselaws?id=379148 The Tribunal upheld the Commissioner (Appeals)' decision to reject the appeal as the appellant failed to file within the prescribed time period under Section 35(1) of the Central Excise Act, 1944. Despite the appellant's argument for condonation due to consultant illness, citing a Tribunal decision, the Supreme Court precedent established that the delay could not be excused beyond the extended 30-day period after the initial 60 days. Consequently, the appeal was dismissed for being time-barred, in accordance with legal provisions and precedents, as determined by the Tribunal. en-us Wed, 20 Mar 2019 00:00:00 +0530 Mon, 29 Apr 2019 06:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379148 The Tribunal upheld the Commissioner (Appeals)' decision to reject the appeal as the appellant failed to file within the prescribed time period under Section 35(1) of the Central Excise Act, 1944. Despite the appellant's argument for condonation due to consultant illness, citing a Tribunal decision, the Supreme Court precedent established that the delay could not be excused beyond the extended 30-day period after the initial 60 days. Consequently, the appeal was dismissed for being time-barred, in accordance with legal provisions and precedents, as determined by the Tribunal. Case-Laws Central Excise Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379148