https://www.taxtmi.com/caselaws?id=42589 Under the unamended Central Excises and Salt Act, 1944, appellate and revisional authorities had no power to condone delay by applying Section 5 read with Section 29(2) of the Limitation Act, 1963, because those provisions do not extend to executive proceedings unless expressly made applicable. The ruling notes that the relevant appeal and revision were filed before Chapter VI-A was introduced, so the later amendment did not govern the case. Accordingly, the delay could not be excused under the Limitation Act framework, and the refusal to condone delay was sustained. en-us Thu, 14 Apr 1988 00:00:00 +0530 Sat, 12 Jun 2010 11:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42589 Under the unamended Central Excises and Salt Act, 1944, appellate and revisional authorities had no power to condone delay by applying Section 5 read with Section 29(2) of the Limitation Act, 1963, because those provisions do not extend to executive proceedings unless expressly made applicable. The ruling notes that the relevant appeal and revision were filed before Chapter VI-A was introduced, so the later amendment did not govern the case. Accordingly, the delay could not be excused under the Limitation Act framework, and the refusal to condone delay was sustained. Case-Laws Central Excise Thu, 14 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42589