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2009 (8) TMI 17 - HC - Central ExciseCondonation of Delay in filing of an appeal – application of provisions of section 5 of the Limitation Act, 1963 - learned counsel for the respondent assessee has at the outset placed reliance on a judgment of Hon’ble the Supreme Court rendered in the case of Commissioner of Customs & Central Excise v. Hongo India (P) Ltd., and has argued that the provisions of the Limitation Act are necessarily excluded and no benefits could be conferred - learned counsel for the appellant revenue, however, has not been able to meet the aforesaid argument except stating that the Parliament is in the process of amending the law – Held that - in the absence of any clause condoning the delay for showing sufficient cause after the prescribed period, there is complete exclusion of Section 5 of the Limitation Act. Therefore, the instant appeal has to be held to be barred by limitation.
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