https://www.taxtmi.com/caselaws?id=462041 Appeals under the Central Excise Act must be filed within the prescribed limitation period, and Section 5 of the Limitation Act does not apply to such proceedings. As a result, neither the Commissioner (Appeals) nor the Tribunal has power to condone a delayed appeal. On the facts noted, a delay of about three years and an illness-based explanation were insufficient to overcome the statutory bar, so the appeal could not be entertained and was dismissed. en-us Fri, 22 Nov 2024 00:00:00 +0530 Sat, 13 Dec 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462041 Appeals under the Central Excise Act must be filed within the prescribed limitation period, and Section 5 of the Limitation Act does not apply to such proceedings. As a result, neither the Commissioner (Appeals) nor the Tribunal has power to condone a delayed appeal. On the facts noted, a delay of about three years and an illness-based explanation were insufficient to overcome the statutory bar, so the appeal could not be entertained and was dismissed. Case-Laws Central Excise Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462041