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2019 (8) TMI 257 - HC - Central ExciseCondonation of delay in filing appeal - whether a statutory Appellate Authority can condone delay beyond the cap, when the statute provides for a cap? - HELD THAT:- A perusal of the grounds of appeal before first Appellate Authority reveals that this point has not been raised before the Appellate Authority. When this point has not been raised before the Appellate Authority, it cannot be gainsaid that Appellate Authority fell error in rejecting the appeal as time barred as the Appellate Authority has made it clear that he is rejecting the appeal as time barred without going into merits of the matter. In this writ petition, impugned order is the order of the Appellate Authority and hence this Court will perambulate within the four corners of the grounds which were raised qua challenge to the order of the Appellate Authority. Petition dismissed.
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