2011 (8) TMI 874 - HC - Central Excise

Condonation of delay - There is a finding of fact that the order was received by the Appellant on 11 February 2005 as evidenced by the postal acknowledgment card - Under the proviso to sub-section (1) of Section 35, the Commissioner for sufficient cause may allow the appeal to be presented within a further period of 30 days - Time limitation - Commissioner (Appeals) is not a Court and therefore, Section 5 of the Limitation Act would have no application - Appeal is dismissed

Summary

The High Court of Bombay dismissed the appeal as it was filed beyond the specified period for filing appeals under the Central Excise Act, 1944. The Commissioner (Appeals) found no substantial question of law in the appeal.