CESTAT dismisses Excise Appeal Citing no Discretion to Condone Delay beyond 30 Days

The CESTAT dismissed an excise appeal filed with a delay of more than 30 days, citing a lack of legal authority to condone delays beyond the statutory limit. The appellant had requested an extension for filing an appeal, arguing unavoidable circumstances for the delay. However, the tribunal emphasized that under Section 35B of the Central Excise Act, appeals must be filed within 60 days, with a maximum extension of 30 days. As the appeal was delayed beyond the permissible period, it was dismissed. This case underscores the importance of adhering to statutory timelines when filing appeals in tax matters, as tribunals have limited discretion in condoning delays.