https://www.taxtmi.com/caselaws?id=50492 Appeal timeliness was assessed by reference to the asserted date of receipt of the order-in-appeal, which was said to be 2-11-1999. The appellants maintained that the appeal filed on 5-11-1999 fell within the prescribed period under Section 35B(3) of the Central Excise Act, 1944, and the Revenue filed no rejoinder despite repeated opportunities, leaving the receipt-date averments uncontested. On that basis, the stated delay was not accepted, no delay in filing the appeal was found, and the request for condonation of delay became infructuous and was dismissed. en-us Fri, 09 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50492 Appeal timeliness was assessed by reference to the asserted date of receipt of the order-in-appeal, which was said to be 2-11-1999. The appellants maintained that the appeal filed on 5-11-1999 fell within the prescribed period under Section 35B(3) of the Central Excise Act, 1944, and the Revenue filed no rejoinder despite repeated opportunities, leaving the receipt-date averments uncontested. On that basis, the stated delay was not accepted, no delay in filing the appeal was found, and the request for condonation of delay became infructuous and was dismissed. Case-Laws Central Excise Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50492