https://www.taxtmi.com/caselaws?id=429072 A belated excise appeal was found barred by limitation because the explanation for a 545-day delay was unsatisfactory and did not establish sufficient cause for condonation under Section 5 of the Limitation Act. The court also held that the challenge concerned taxability of services, so the correct appellate route was under Section 35L of the Central Excise Act rather than Section 35G. On both grounds, the delay was not condoned and the appeal was held not maintainable before the High Court, leading to dismissal of the proceeding. en-us Wed, 12 Oct 2022 00:00:00 +0530 Mon, 06 Mar 2023 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429072 A belated excise appeal was found barred by limitation because the explanation for a 545-day delay was unsatisfactory and did not establish sufficient cause for condonation under Section 5 of the Limitation Act. The court also held that the challenge concerned taxability of services, so the correct appellate route was under Section 35L of the Central Excise Act rather than Section 35G. On both grounds, the delay was not condoned and the appeal was held not maintainable before the High Court, leading to dismissal of the proceeding. Case-Laws Service Tax Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429072