https://www.taxtmi.com/caselaws?id=48496 The court dismissed the petitions challenging the Commissioner (Appeals) order on condonation of appeal delay under Section 35(1) of the Central Excise Act, 1944. The petitioner's argument of the provision being ultravires was rejected, as the delay was due to the former excise Clerk misplacing orders. The court found no extraordinary circumstances to warrant High Court intervention, leading to the rejection of both petitions. The challenges against the Commissioner (Appeals) and Tribunal orders were dismissed. en-us Thu, 12 Mar 2009 00:00:00 +0530 Wed, 04 Aug 2010 18:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48496 The court dismissed the petitions challenging the Commissioner (Appeals) order on condonation of appeal delay under Section 35(1) of the Central Excise Act, 1944. The petitioner's argument of the provision being ultravires was rejected, as the delay was due to the former excise Clerk misplacing orders. The court found no extraordinary circumstances to warrant High Court intervention, leading to the rejection of both petitions. The challenges against the Commissioner (Appeals) and Tribunal orders were dismissed. Case-Laws Central Excise Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48496