https://www.taxtmi.com/caselaws?id=419190 Under Central Excise limitation law, where the special statute forms a complete code and prescribes a fixed period for appeal, the general power to condone delay under the Limitation Act does not apply unless the statute expressly permits it. Applying that principle, and following the controlling Supreme Court ruling that the relevant excise limitation period is mandatory and not extendable under Section 5 of the Limitation Act, the assessee's delayed appeal was not entertainable. The appellate authorities' dismissal of the appeal as time-barred was therefore upheld, and condonation of delay was refused. en-us Mon, 07 Feb 2022 00:00:00 +0530 Sat, 05 Mar 2022 07:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419190 Under Central Excise limitation law, where the special statute forms a complete code and prescribes a fixed period for appeal, the general power to condone delay under the Limitation Act does not apply unless the statute expressly permits it. Applying that principle, and following the controlling Supreme Court ruling that the relevant excise limitation period is mandatory and not extendable under Section 5 of the Limitation Act, the assessee's delayed appeal was not entertainable. The appellate authorities' dismissal of the appeal as time-barred was therefore upheld, and condonation of delay was refused. Case-Laws Central Excise Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419190