Appeal Challenged Due to Time Limits; Commissioner (Appeals) Cannot Extend Deadline u/s 35A, Central Excise Act, 1944.

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....Maintainability of appeal - time limitation - exclusion of certain period - Commissioner (Appeals) has no power to extend the period of limitation in terms of Section 35A of the Central Excise Act, 1944 - Admittedly, the appellant did not follow the advice given by the adjudicating authority vide letter dt. 22.06.2017 - AT....