https://www.taxtmi.com/caselaws?id=384068 The Court upheld the dismissal of the appeal on the basis of limitation, emphasizing adherence to statutory timelines and rejecting the condonation of delay beyond the prescribed limit. It clarified that when a statute sets a specific limit for delay condonation, Section 5 of the Limitation Act does not apply. The Court affirmed the Appellate Authority's jurisdiction to reject appeals based solely on limitation grounds and not consider additional legal arguments. The writ petition was dismissed without costs, and the connected miscellaneous petition was closed accordingly. en-us Mon, 29 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 07:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384068 The Court upheld the dismissal of the appeal on the basis of limitation, emphasizing adherence to statutory timelines and rejecting the condonation of delay beyond the prescribed limit. It clarified that when a statute sets a specific limit for delay condonation, Section 5 of the Limitation Act does not apply. The Court affirmed the Appellate Authority's jurisdiction to reject appeals based solely on limitation grounds and not consider additional legal arguments. The writ petition was dismissed without costs, and the connected miscellaneous petition was closed accordingly. Case-Laws Central Excise Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384068