TMI Blog2018 (11) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue and it upheld the dismissal of appeal on the ground that the Central Excise Law and the Customs Law are the special laws and, therefore Section 5 of the Limitation Act, 1963 providing for condoning the delay is not applicable - appeal dismissed - decided against appellant. - CUSTOMS APPEAL NO. 14 OF 2018 - - - Dated:- 22-10-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. Nikhil Wable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal from the order of the Assistant Commissioner of Customs to the Commissioner Customs (Appeals) is the period of 60 days with a further period of 30 days to file an appeal, which on sufficient cause being shown, which is condonable by the Commissioner of Customs (Appeals). It is an undisputed position before us that the appellant filed an appeal from the order dated 22nd November, 2004 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (Appeals) beyond the aggregate period of 90 days as provided in Section 35 of the Central Excise Act, 1944, which is para materia to the Section 128(1) of the Act. This on the principle that the Section 5 of the Limitation Act 1963 is not applicable to the proceedings before the authorities under the Excise and Customs Act. 5. In fact, this Court in Parsi Dairy Farm Vs. Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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