2007 (5) TMI 252

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..... e Tax Appellate Tribunal, New Delhi dated 7th July, 2003 whereby the Tribunal has confirmed the order passed by the Commissioner (Appeals). The Commissioner (Appeals) had dismissed the appeal filed by the appellant as being beyond the period of limitation. Section 35 of the Central Excise Act, 1944, hereinafter referred to as 'the Act', provides for a period of sixty days for filing an appeal agai .....

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..... ned, a Division Bench of this Court has already taken a view in Doaba Rolling Mills (P) Ltd. v. CEGAT, New Delhi, 2004 (169) E.L.T. 258 (All.) wherein the Division Bench has held that if the statute provides for a period of limitation and further maximum period for which the delay can be condoned, the authority cannot extend the same. 4. Mr. Nigam submitted that in the absence of specific words .....

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