https://www.taxtmi.com/caselaws?id=46366 Section 35 of the Central Excise Act prescribes an appeal period of sixty days, with a further thirty-day extension on sufficient cause. The commentary states that the provision does not expressly exclude Section 5 read with Section 29(2) of the Limitation Act, so delay beyond the initial period may still be considered for condonation where sufficient cause is shown. It also emphasises that "sufficient cause" should be construed liberally to avoid defeating substantive justice by technical delay, and that bona fide explanations should generally lead to hearing the appeal on merits rather than rejection on limitation. en-us Wed, 07 Aug 2002 00:00:00 +0530 Sat, 17 Jul 2010 13:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46366 Section 35 of the Central Excise Act prescribes an appeal period of sixty days, with a further thirty-day extension on sufficient cause. The commentary states that the provision does not expressly exclude Section 5 read with Section 29(2) of the Limitation Act, so delay beyond the initial period may still be considered for condonation where sufficient cause is shown. It also emphasises that "sufficient cause" should be construed liberally to avoid defeating substantive justice by technical delay, and that bona fide explanations should generally lead to hearing the appeal on merits rather than rejection on limitation. Case-Laws Central Excise Wed, 07 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46366