https://www.taxtmi.com/highlights?id=72342 Condonation of delay in filing appeal before Commissioner (Appeals) - sufficient reason for delay provided or not - The limitation for filing appeal as provided under Section 35 of the Central Excise Act overrides the provisions of Section 5 of the Limitation Act and hence, the delay cannot be condoned beyond 30 days from the statutory period of appeal i.e. 60 days of communication of the order to the aggrieved person. - HC en-us Wed, 04 Oct 2023 13:00:33 +0530 Wed, 04 Oct 2023 13:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72342 Condonation of delay in filing appeal before Commissioner (Appeals) - sufficient reason for delay provided or not - The limitation for filing appeal as provided under Section 35 of the Central Excise Act overrides the provisions of Section 5 of the Limitation Act and hence, the delay cannot be condoned beyond 30 days from the statutory period of appeal i.e. 60 days of communication of the order to the aggrieved person. - HC Highlights Central Excise Wed, 04 Oct 2023 13:00:33 +0530 https://www.taxtmi.com/highlights?id=72342