1997 (2) TMI 110 - SC - Central Excise

Summary

The appellant filed an appeal under Section 35 of the Central Excises and Salt Act, 1944, which was dismissed as time-barred. The Tribunal upheld this decision, stating that the Collector had no power to condone the delay. However, the Supreme Court held that the appeal was filed within the prescribed period of limitation and should be heard on merits. The orders of the Collector and the Tribunal were set aside, and the matter was remitted for a fresh decision.