https://www.taxtmi.com/caselaws?id=788876 The statutory appeal under Section 35 of the Central Excise Act, 1944 carried a 60-day filing period with a further 30 days' condonable delay on sufficient cause. The Supreme Court's Covid-19 limitation directions excluded the period from 15.03.2020 to 28.02.2022 and allowed an additional 90 days from 01.03.2022 where limitation had expired during that period. Applying those directions, the HC held that the Tribunal had construed the extension too narrowly and that an appeal filed on 30.05.2022 was within limitation, especially as 28.05.2022 fell on a Saturday and 29.05.2022 on a Sunday. The dismissal as time-barred was unsustainable. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788876 The statutory appeal under Section 35 of the Central Excise Act, 1944 carried a 60-day filing period with a further 30 days' condonable delay on sufficient cause. The Supreme Court's Covid-19 limitation directions excluded the period from 15.03.2020 to 28.02.2022 and allowed an additional 90 days from 01.03.2022 where limitation had expired during that period. Applying those directions, the HC held that the Tribunal had construed the extension too narrowly and that an appeal filed on 30.05.2022 was within limitation, especially as 28.05.2022 fell on a Saturday and 29.05.2022 on a Sunday. The dismissal as time-barred was unsustainable. Case-Laws Central Excise Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788876