https://www.taxtmi.com/caselaws?id=48384 An appeal under Section 35G of the Central Excise Act was addressed as time-barred because the provision prescribed a fixed 180-day period and did not expressly empower the High Court to condone delay. The Court noted that Supreme Court observations on Section 35G in other cases were obiter and distinguished authorities concerning Section 35H and different limitation provisions. It applied the settled approach that, where a statute fixes a limitation period without providing for extension, the appeal cannot be entertained after expiry of that period. Reference to Order XLI Rule 3A CPC did not alter that result, and delay was not condoned. en-us Wed, 22 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48384 An appeal under Section 35G of the Central Excise Act was addressed as time-barred because the provision prescribed a fixed 180-day period and did not expressly empower the High Court to condone delay. The Court noted that Supreme Court observations on Section 35G in other cases were obiter and distinguished authorities concerning Section 35H and different limitation provisions. It applied the settled approach that, where a statute fixes a limitation period without providing for extension, the appeal cannot be entertained after expiry of that period. Reference to Order XLI Rule 3A CPC did not alter that result, and delay was not condoned. Case-Laws Central Excise Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48384