https://www.taxtmi.com/caselaws?id=443831 The Court upheld the decision to dismiss the appeal under Section 35G of the Central Excise Act due to delay in filing. The appellant's argument for condonation of delay based on a partner's illness was rejected as insufficient justification. The Court emphasized that statutory limitations override provisions of the Limitation Act, and no valid reason was provided for the delay in filing the appeal. Citing relevant legal principles and precedents, the Court concluded that the delay could not be condoned, resulting in the dismissal of the appeal for lacking merit. en-us Mon, 15 May 2023 00:00:00 +0530 Wed, 04 Oct 2023 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443831 The Court upheld the decision to dismiss the appeal under Section 35G of the Central Excise Act due to delay in filing. The appellant's argument for condonation of delay based on a partner's illness was rejected as insufficient justification. The Court emphasized that statutory limitations override provisions of the Limitation Act, and no valid reason was provided for the delay in filing the appeal. Citing relevant legal principles and precedents, the Court concluded that the delay could not be condoned, resulting in the dismissal of the appeal for lacking merit. Case-Laws Central Excise Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443831