https://www.taxtmi.com/caselaws?id=45362 The court upheld the validity of the proviso to Section 35 of the Central Excise Act, 1944, regarding the condonation of delay in filing appeals. It emphasized that the right of appeal is statutory, allowing restrictions on its exercise. The judgment stressed interpreting "sufficient cause" liberally to prevent miscarriage of justice. Various judgments were compared, highlighting the need for a case-specific approach. The court affirmed the High Court's role in ensuring compliance with statutory provisions and dismissed the petition challenging the proviso, maintaining the legislative authority to impose restrictions on appeal filing delays. en-us Mon, 15 Mar 1999 00:00:00 +0530 Sat, 10 Jul 2010 11:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45362 The court upheld the validity of the proviso to Section 35 of the Central Excise Act, 1944, regarding the condonation of delay in filing appeals. It emphasized that the right of appeal is statutory, allowing restrictions on its exercise. The judgment stressed interpreting "sufficient cause" liberally to prevent miscarriage of justice. Various judgments were compared, highlighting the need for a case-specific approach. The court affirmed the High Court's role in ensuring compliance with statutory provisions and dismissed the petition challenging the proviso, maintaining the legislative authority to impose restrictions on appeal filing delays. Case-Laws Central Excise Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45362