https://www.taxtmi.com/caselaws?id=48709 The Tribunal dismissed the appeal as not maintainable due to improper authorization under Section 35B(2) of the Central Excises & Salt Act and found it time-barred. The majority held that the limitation period began from the date of communication of the order, exceeding the six-month extension provided by the Removal of Difficulties Order. The application for condonation of delay was denied as the delay was inadequately explained. A dissenting opinion proposed starting the limitation from 11-10-1982, but this did not prevail. en-us Fri, 28 Jul 1989 00:00:00 +0530 Fri, 10 Nov 2023 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48709 The Tribunal dismissed the appeal as not maintainable due to improper authorization under Section 35B(2) of the Central Excises & Salt Act and found it time-barred. The majority held that the limitation period began from the date of communication of the order, exceeding the six-month extension provided by the Removal of Difficulties Order. The application for condonation of delay was denied as the delay was inadequately explained. A dissenting opinion proposed starting the limitation from 11-10-1982, but this did not prevail. Case-Laws Central Excise Fri, 28 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48709