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2014 (11) TMI 918 - HC - Central ExciseCondonation of delay - Section 5 of the Indian Limitation Act, 1963 - Inordinate Delay of 5 years and 113 days - financial status of the company was not good - Held that:- On due consideration and in view of the law laid down Commissioner of Central Excise (2009 (3) TMI 31 - SUPREME COURT) the provision of Indian limitation Act, 1963 will not be applicable and as per Section 35G(2) (a) of Central Excise Act, 1944 the appeal was filed after the period prescribed therein and, thus, the same is liable to be dismissed as barred by time - Condonation denied.
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