https://www.taxtmi.com/caselaws?id=47872 The court held that the Commissioner of Central Excise (Appeals) lacks jurisdiction to condone delays beyond 60 days in filing an appeal. The Limitation Act does not apply to proceedings under the Central Excise Act due to its self-contained nature. The High Court cannot condone delays under its writ jurisdiction if it would lead to inconsistent orders. As a result, the petition was dismissed in limine with no order as to costs. en-us Thu, 13 Oct 2005 00:00:00 +0530 Sat, 31 Jul 2010 13:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47872 The court held that the Commissioner of Central Excise (Appeals) lacks jurisdiction to condone delays beyond 60 days in filing an appeal. The Limitation Act does not apply to proceedings under the Central Excise Act due to its self-contained nature. The High Court cannot condone delays under its writ jurisdiction if it would lead to inconsistent orders. As a result, the petition was dismissed in limine with no order as to costs. Case-Laws Central Excise Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47872