https://www.taxtmi.com/caselaws?id=34352 An appeal under the Central Excise Act was governed by a special limitation provision that fixed the filing period without any express power to condone delay. In that setting, Section 5 of the Limitation Act was excluded, because the general condonation provision cannot be invoked where the special statute does not permit extension of time. The result was that delay could not be condoned and the appeal remained barred by limitation. en-us Mon, 17 Aug 2009 00:00:00 +0530 Thu, 20 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34352 An appeal under the Central Excise Act was governed by a special limitation provision that fixed the filing period without any express power to condone delay. In that setting, Section 5 of the Limitation Act was excluded, because the general condonation provision cannot be invoked where the special statute does not permit extension of time. The result was that delay could not be condoned and the appeal remained barred by limitation. Case-Laws Central Excise Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34352