https://www.taxtmi.com/caselaws?id=33161 An excise appeal filed under Section 35G after expiry of the prescribed 180-day period was treated as barred by limitation, because the statute did not confer power to condone delay beyond that fixed period. The court distinguished authorities concerning Section 35H and rejected reliance on Order XLI Rule 3A CPC through Section 35G(9), following the consistent line of limitation decisions under the excise statute. The appeal was therefore not maintainable and could not be entertained. en-us Wed, 22 Apr 2009 00:00:00 +0530 Tue, 16 Jun 2009 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33161 An excise appeal filed under Section 35G after expiry of the prescribed 180-day period was treated as barred by limitation, because the statute did not confer power to condone delay beyond that fixed period. The court distinguished authorities concerning Section 35H and rejected reliance on Order XLI Rule 3A CPC through Section 35G(9), following the consistent line of limitation decisions under the excise statute. The appeal was therefore not maintainable and could not be entertained. Case-Laws Central Excise Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33161