https://www.taxtmi.com/caselaws?id=30191 Section 5 of the Limitation Act, 1963 was held applicable to delay in filing an appeal under Section 35 of the Central Excise Act, 1944, so the appellate authority had to examine whether sufficient cause explained the delay before rejecting the appeal as time-barred. Because the Commissioner (Appeals) dismissed the appeal only on limitation without considering condonation, the time-bar order was set aside. The matter was remanded for fresh consideration of the request for condonation, and if delay is condoned, the appeal must be decided on merits. en-us Thu, 11 Oct 2007 00:00:00 +0530 Thu, 14 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30191 Section 5 of the Limitation Act, 1963 was held applicable to delay in filing an appeal under Section 35 of the Central Excise Act, 1944, so the appellate authority had to examine whether sufficient cause explained the delay before rejecting the appeal as time-barred. Because the Commissioner (Appeals) dismissed the appeal only on limitation without considering condonation, the time-bar order was set aside. The matter was remanded for fresh consideration of the request for condonation, and if delay is condoned, the appeal must be decided on merits. Case-Laws Central Excise Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30191