https://www.taxtmi.com/caselaws?id=48924 The Tribunal held that when an appeal is dismissed by the Commissioner (Appeals) due to exceeding the time limit under Section 35 of the Central Excise Act, 1944, the order from the adjudicating authority does not merge with the appellate order. Therefore, the Tribunal rejected the appeal, aligning with the decision of the Larger Bench against the appellants, and confirming the legal soundness of the view taken by the West Regional Bench in the case of Ronak Dyeing Ltd. en-us Fri, 19 Jul 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48924 The Tribunal held that when an appeal is dismissed by the Commissioner (Appeals) due to exceeding the time limit under Section 35 of the Central Excise Act, 1944, the order from the adjudicating authority does not merge with the appellate order. Therefore, the Tribunal rejected the appeal, aligning with the decision of the Larger Bench against the appellants, and confirming the legal soundness of the view taken by the West Regional Bench in the case of Ronak Dyeing Ltd. Case-Laws Central Excise Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48924