https://www.taxtmi.com/caselaws?id=32248 The High Court dismissed the Notices of Motion for condonation of delay in filing appeals under Section 35G of the Central Excise Act, 1944. The court held that appeals filed beyond the prescribed 180-day period are time-barred, emphasizing that the High Court lacks jurisdiction to condone such delays. It was concluded that the provisions of Section 5 of the Limitation Act do not apply to appeals under Section 35G, as the Central Excise Act provides a self-contained code with explicit limitation periods and no provision for condonation of delay. en-us Fri, 29 Aug 2008 00:00:00 +0530 Tue, 03 Mar 2009 06:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32248 The High Court dismissed the Notices of Motion for condonation of delay in filing appeals under Section 35G of the Central Excise Act, 1944. The court held that appeals filed beyond the prescribed 180-day period are time-barred, emphasizing that the High Court lacks jurisdiction to condone such delays. It was concluded that the provisions of Section 5 of the Limitation Act do not apply to appeals under Section 35G, as the Central Excise Act provides a self-contained code with explicit limitation periods and no provision for condonation of delay. Case-Laws Central Excise Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32248