Bombay High Court Dismisses Writ Petition in Central Excise Appeal Limitation Case — Commissioner (Appeals) Has No Power to Condon Delay Beyond 60 Days Under Section 35 of Central Excise Act, 1944. Appeal filed beyond 90 days from order date cannot be entertained.
13 Oct 2005The petitioner, M/s Sheetal Enterprises, a manufacturer of industrial lubricants, availed benefit of Nil rate of duty for export under Rules 13 and 14...




