https://www.taxtmi.com/caselaws?id=41538 An appeal under Section 35 of the Central Excises and Salt Act, 1944 had to be filed within three months of receipt of the order, and filing beyond that period rendered it time-barred. The delay of three days was not condoned under Section 5 of the Limitation Act, 1963 because the explanation for delay was rejected on merits by the revisional authority and no apparent error of law was found in the concurrent orders. The principle relating to despatch by registered post did not assist, as the appeal had not been posted within the limitation period. en-us Tue, 31 Jul 1984 00:00:00 +0530 Fri, 04 Jun 2010 11:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41538 An appeal under Section 35 of the Central Excises and Salt Act, 1944 had to be filed within three months of receipt of the order, and filing beyond that period rendered it time-barred. The delay of three days was not condoned under Section 5 of the Limitation Act, 1963 because the explanation for delay was rejected on merits by the revisional authority and no apparent error of law was found in the concurrent orders. The principle relating to despatch by registered post did not assist, as the appeal had not been posted within the limitation period. Case-Laws Central Excise Tue, 31 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41538