https://www.taxtmi.com/caselaws?id=48157 The appeal, concerning the limitation period for filing an appeal under Section 35 of the Central Excise Act, 1944, was dismissed by the High Court. The Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, which had confirmed the dismissal of the appeal by the Commissioner (Appeals) due to being filed beyond the prescribed sixty-day limit. The Court emphasized that the statutory limitation period could not be extended beyond what is explicitly provided in the law, citing previous case law and the requirements outlined in the Limitation Act. en-us Tue, 08 May 2007 00:00:00 +0530 Tue, 03 Aug 2010 10:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48157 The appeal, concerning the limitation period for filing an appeal under Section 35 of the Central Excise Act, 1944, was dismissed by the High Court. The Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, which had confirmed the dismissal of the appeal by the Commissioner (Appeals) due to being filed beyond the prescribed sixty-day limit. The Court emphasized that the statutory limitation period could not be extended beyond what is explicitly provided in the law, citing previous case law and the requirements outlined in the Limitation Act. Case-Laws Central Excise Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48157