2006 (1) TMI 270 - HC - Central Excise

Appeal - after delay of 21 months of the original order - appellate authority, having no power to condone the delay beyond the period of 30 days from the date of expiry of the period of 60 days prescribed for filing the statutory appeal - petition is dismissed

Summary

The High Court of Jharkhand dismissed a writ petition where an appeal under section 35 of the Central Excise Act was rejected due to a delay of 21 months, which exceeded the allowable period for condonation. The court found no illegality in the rejection of the appeal and cited the lack of power to grant relief under Article 141 or Section 142 of the Constitution.