https://www.taxtmi.com/caselaws?id=758525 CESTAT Mumbai dismissed an appeal filed beyond the statutory period under section 35 of Central Excise Act, 1944. Following precedent from SC in Singh Enterprises case and CESTAT Mumbai in Tnet Messaging Services case, the tribunal held that once the limitation period under section 85(3) expires, neither the tribunal nor first appellate authority has power to condone delay in filing appeals beyond the statutory timeframe. The appeal was dismissed without merit. en-us Thu, 12 Sep 2024 00:00:00 +0530 Sat, 14 Sep 2024 09:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758525 CESTAT Mumbai dismissed an appeal filed beyond the statutory period under section 35 of Central Excise Act, 1944. Following precedent from SC in Singh Enterprises case and CESTAT Mumbai in Tnet Messaging Services case, the tribunal held that once the limitation period under section 85(3) expires, neither the tribunal nor first appellate authority has power to condone delay in filing appeals beyond the statutory timeframe. The appeal was dismissed without merit. Case-Laws Central Excise Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758525