https://www.taxtmi.com/caselaws?id=47158 The HC dismissed the writ petition, upholding the decisions of the Commissioner (Appeals) and the Tribunal. It ruled that the Commissioner (Appeals) lacked authority to condone delays beyond the additional 30-day period following the initial 60-day appeal period under Section 35(1) of the Central Excise Act, 1944. The court confirmed that Section 5 of the Limitation Act, 1963, does not apply to appeals under the Central Excise Act, as it is a special law with specific provisions excluding such applicability. en-us Tue, 20 Apr 2004 00:00:00 +0530 Thu, 11 Jul 2024 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47158 The HC dismissed the writ petition, upholding the decisions of the Commissioner (Appeals) and the Tribunal. It ruled that the Commissioner (Appeals) lacked authority to condone delays beyond the additional 30-day period following the initial 60-day appeal period under Section 35(1) of the Central Excise Act, 1944. The court confirmed that Section 5 of the Limitation Act, 1963, does not apply to appeals under the Central Excise Act, as it is a special law with specific provisions excluding such applicability. Case-Laws Central Excise Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47158