Condonation of delay appeal denied; ignorance of legal remedies deemed implausible. No extensions under Sec. 35 or Sec. 85.

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....Condonation of delay in filing appeal before the Commissioner (Appeals) - To say that he was not aware that there was a legal remedy against the order of the Assistant Commissioner is unbelievable. At any rate, neither Section 35 of the Central Excise Act nor Section 85 of the Finance Act, 1994 provide for condonation of delay in filing appeals before Commissioner (Appeals) beyond one month. - AT....