https://www.taxtmi.com/caselaws?id=40874 The court dismissed the petitioner's challenge against the Collector of Excise's dismissal of appeals based on limitation. It was ruled that the date of posting cannot be equated with the date of filing an appeal unless expressly provided. The court emphasized the need for explicit provisions or agreements to consider the date of appeal filing. Relying on legal precedents, the court differentiated between posting and delivery in determining the filing date. The judgment concluded that the appeals were rightly considered time-barred, dismissing the petitioner's claims and staying the order's operation for six weeks. en-us Fri, 15 Feb 1980 00:00:00 +0530 Sat, 15 May 2010 14:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40874 The court dismissed the petitioner's challenge against the Collector of Excise's dismissal of appeals based on limitation. It was ruled that the date of posting cannot be equated with the date of filing an appeal unless expressly provided. The court emphasized the need for explicit provisions or agreements to consider the date of appeal filing. Relying on legal precedents, the court differentiated between posting and delivery in determining the filing date. The judgment concluded that the appeals were rightly considered time-barred, dismissing the petitioner's claims and staying the order's operation for six weeks. Case-Laws Central Excise Fri, 15 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40874