- (1.)Admittedly, the appeal under Section 35 of the Central Excise Act, 1944 was preferred by Petitioner after delay of 21 months of the original order. The appellate authority, having no power to condone the delay beyond the period of 30 days from the date of expiry of the period of 60 days prescribed for filing the statutory appeal, rejected the appeal. We find no illegality in the said order.
(2.)So far as the decision of the Supreme Court in the case of I.T.C. Limited v. Union of India, 1998 8 SCC 610 is concerned, no ratio under Article 141 has been laid down therein and this Court having no power Under Section 142 of the Constitution, no relief can be granted.
(3.)This writ petition is dismissed.