CESTAT dismisses Appeal filed beyond limitation period u/s 85(3) of Central Excise Act, 1944

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) dismissed an appeal that was filed after the statutory limitation period under Section 853 of the Central Excise Act, 1944. The case involved a company appealing against an excise duty order, but the appeal was filed beyond the legally permitted time frame. CESTAT upheld the dismissal on procedural grounds, citing that the failure to file within the deadline could not be excused under the law. This ruling highlights the importance of adhering to statutory timelines when appealing tax-related orders and emphasizes the strict interpretation of limitation periods in excise cases.