https://www.taxtmi.com/caselaws?id=48291 The court held that Section 5 of the Limitation Act is applicable to appeals filed under Section 35G of the Central Excise Act, 1944, allowing for the condonation of delays beyond the prescribed 180-day period. The conflicting decisions by different Division Benches were reconciled, and the appeals were restored for further consideration in accordance with the law. en-us Fri, 19 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48291 The court held that Section 5 of the Limitation Act is applicable to appeals filed under Section 35G of the Central Excise Act, 1944, allowing for the condonation of delays beyond the prescribed 180-day period. The conflicting decisions by different Division Benches were reconciled, and the appeals were restored for further consideration in accordance with the law. Case-Laws Central Excise Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48291