https://www.taxtmi.com/caselaws?id=44482 An appeal under Section 35 of the Central Excises and Salt Act, 1944 was treated as directed against the Assistant Collector's final order reflected in letters dated 23-11-1981 and 2-7-1981, so it fell within the prescribed limitation period. Because the appeal was in time, no question of condonation of delay arose. The Collector's dismissal of the appeal as time-barred could not stand, and the Tribunal's order based on the same limitation view was also set aside. The matter was remitted for fresh decision on merits. en-us Fri, 21 Feb 1997 00:00:00 +0530 Sat, 26 Jun 2010 14:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44482 An appeal under Section 35 of the Central Excises and Salt Act, 1944 was treated as directed against the Assistant Collector's final order reflected in letters dated 23-11-1981 and 2-7-1981, so it fell within the prescribed limitation period. Because the appeal was in time, no question of condonation of delay arose. The Collector's dismissal of the appeal as time-barred could not stand, and the Tribunal's order based on the same limitation view was also set aside. The matter was remitted for fresh decision on merits. Case-Laws Central Excise Fri, 21 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44482