https://www.taxtmi.com/caselaws?id=471644 Section 35(1) of the Central Excise Act confines the Commissioner (Appeals)' power to condone delay to the prescribed appeal period plus a further 30 days on sufficient cause. Following COVID-period exclusion, limitation commenced on 1 March 2022; the ordinary 60-day period ended on 29 April 2022 and the maximum condonable period ended on 28 May 2022. An appeal filed thereafter could not be entertained, particularly where no condonation application was made, because the appellate authority has no statutory power to extend limitation beyond that outer limit. en-us Fri, 19 Sep 2025 00:00:00 +0530 Fri, 11 Sep 2026 19:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471644 Section 35(1) of the Central Excise Act confines the Commissioner (Appeals)' power to condone delay to the prescribed appeal period plus a further 30 days on sufficient cause. Following COVID-period exclusion, limitation commenced on 1 March 2022; the ordinary 60-day period ended on 29 April 2022 and the maximum condonable period ended on 28 May 2022. An appeal filed thereafter could not be entertained, particularly where no condonation application was made, because the appellate authority has no statutory power to extend limitation beyond that outer limit. Case-Laws Central Excise Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471644