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2008 (8) TMI 149 - HC - Central ExcisePower of HC for condonation of delay - Once the provisions of section 5 of Limitation Act, 1963 are not attracted, Appeals filed u/s 35G of the CEA, 1944 beyond the prescribed period of limitation in terms of Section 35G(2)(a) would be barred by time and this Court would have no jurisdiction to condone the delay and entertain the appeal filed after the said period of limitation – expression “shall” used in sub-section (1) of section 35G, cannot be read as “may” - revenue’s appeal dismissed
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