https://www.taxtmi.com/caselaws?id=40957 An appeal under Section 35 of the Central Excises and Salt Act, 1944 had to be filed within three months from the decision or order, and the memorandum reaching the appellate authority by post after expiry of that period was treated as out of time. The statutory scheme contained no express or implied power to condone delay, and the Act and Rules did not treat the post office as the agent of the appellate authority for filing appeals by post. The consequence was that the appeal was barred by limitation and the challenge to the impugned orders failed. en-us Thu, 03 Jul 1980 00:00:00 +0530 Tue, 18 May 2010 14:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40957 An appeal under Section 35 of the Central Excises and Salt Act, 1944 had to be filed within three months from the decision or order, and the memorandum reaching the appellate authority by post after expiry of that period was treated as out of time. The statutory scheme contained no express or implied power to condone delay, and the Act and Rules did not treat the post office as the agent of the appellate authority for filing appeals by post. The consequence was that the appeal was barred by limitation and the challenge to the impugned orders failed. Case-Laws Central Excise Thu, 03 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40957