HomeIndirect TaxesDelay Beyond Prescribed Condonable Period Can’t Be Entertained By Appellate Authorities, Even...

Delay Beyond Prescribed Condonable Period Can’t Be Entertained By Appellate Authorities, Even In Interest Claims On Rebate: Bombay High Court

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Bombay High Court has reiterated the strict statutory limitation framework under Section 35 of the Central Excise Act, 1944, holding that delay beyond the prescribed condonable period cannot be entertained by appellate authorities, even in cases involving claims of interest on rebate. The bench of Justice G. S. Kulkarni and Justice Aarti Sathe found…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Customs Dept. Can’t Indefinitely Suspend Cargo Licence Without Inquiry: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Extended Limitation Can’t Be Invoked in CERA Audit-Based Dispute: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Income Tax Dept Can’t Revive Time-Barred Assessments After Settlement Proceedings: Madras HC

The Madurai Bench of the Madras High Court has quashed a series of assessment...

ICAI Announces CA September–November 2026 Examination Schedule; Applications Open from July 6

The Institute of Chartered Accountants of India (ICAI) has officially notified the schedule for...

More like this

Customs Dept. Can’t Indefinitely Suspend Cargo Licence Without Inquiry: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Extended Limitation Can’t Be Invoked in CERA Audit-Based Dispute: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Income Tax Dept Can’t Revive Time-Barred Assessments After Settlement Proceedings: Madras HC

The Madurai Bench of the Madras High Court has quashed a series of assessment...