1998 (12) TMI 92 - HC - Central Excise

Summary

The High Court of Andhra Pradesh dismissed the appeal against the appellate authority's decision not to condone the delay in filing the appeal due to a specific provision in the Central Excise Act. The court cited a previous case where the provision was different and ruled that the appeal cannot be entertained after a certain time limit. The writ petitions were dismissed, but the disputed duty should not be collected for six weeks.