https://www.taxtmi.com/caselaws?id=778780 HC refused condonation of delay in filing the appeal under s.35-G(2)(a) of the Central Excise Act, 1944, holding there was no exclusion of time under s.14 Limitation Act because the appellate tribunal had jurisdiction and had entertained and decided the proceedings. The court rejected the applicant's contention of apparent error in the tribunal's order, noting unnecessary change of counsel and reliance on irrelevant authorities that wasted judicial time. Applications were dismissed and appeals disposed, each with costs of Rs.5,000. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 18:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778780 HC refused condonation of delay in filing the appeal under s.35-G(2)(a) of the Central Excise Act, 1944, holding there was no exclusion of time under s.14 Limitation Act because the appellate tribunal had jurisdiction and had entertained and decided the proceedings. The court rejected the applicant's contention of apparent error in the tribunal's order, noting unnecessary change of counsel and reliance on irrelevant authorities that wasted judicial time. Applications were dismissed and appeals disposed, each with costs of Rs.5,000. Case-Laws Central Excise Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778780