1976 (4) TMI 205 - HC - Central Excise

Summary

The petitioner sought to quash the order rejecting its appeal due to delay. The court found no valid reason to condone the delay and dismissed the writ petition with costs. The appeal was filed after a significant delay, and the authorities were justified in not entertaining it. The court held that the appellate authority could not condone the delay as there was no specific provision for it. The writ petition was dismissed as there were no merits in it.