https://www.taxtmi.com/caselaws?id=280812 The court upheld the dismissal of the appeal by the Commissioner (Appeals) due to exceeding the prescribed 60-day limitation period under Section 35-G of the Central Excise Act, 1944. It emphasized the importance of adhering strictly to statutory time frames for excise duty appeals to safeguard government revenue. The court rejected the appellant's plea for condonation by higher forums like the Tribunal or High Court, stating that such leniency would undermine the legislative intent and validity of statutory orders. Consequently, the appeal was dismissed as it failed to meet the Act's prescribed time limits. en-us Thu, 29 Nov 2018 00:00:00 +0530 Wed, 22 May 2019 06:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280812 The court upheld the dismissal of the appeal by the Commissioner (Appeals) due to exceeding the prescribed 60-day limitation period under Section 35-G of the Central Excise Act, 1944. It emphasized the importance of adhering strictly to statutory time frames for excise duty appeals to safeguard government revenue. The court rejected the appellant's plea for condonation by higher forums like the Tribunal or High Court, stating that such leniency would undermine the legislative intent and validity of statutory orders. Consequently, the appeal was dismissed as it failed to meet the Act's prescribed time limits. Case-Laws Central Excise Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280812