https://www.taxtmi.com/caselaws?id=774270 Bombay HC dismissed appeal challenging Commissioner (Appeals)'s refusal to condone delay in filing appeal under Finance Act, 1994. The appeal was filed over three months after the original order, exceeding the prescribed two-month limitation period plus one-month condonation window under Section 85(3A). Court held Commissioner (Appeals) correctly determined he lacked power to condone delay beyond three months. Tribunal also properly dismissed appeal as Section 35C(1) does not empower it to direct Commissioner to exercise powers not vested by legislature. HC found no substantial questions of law and dismissed the appeal. en-us Wed, 02 Jul 2025 00:00:00 +0530 Sat, 05 Jul 2025 10:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774270 Bombay HC dismissed appeal challenging Commissioner (Appeals)'s refusal to condone delay in filing appeal under Finance Act, 1994. The appeal was filed over three months after the original order, exceeding the prescribed two-month limitation period plus one-month condonation window under Section 85(3A). Court held Commissioner (Appeals) correctly determined he lacked power to condone delay beyond three months. Tribunal also properly dismissed appeal as Section 35C(1) does not empower it to direct Commissioner to exercise powers not vested by legislature. HC found no substantial questions of law and dismissed the appeal. Case-Laws Central Excise Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774270