Excise Appeal Dismissed as Time-Barred Due to Delay Beyond Statutory Section 35 Limit

Angoora International Vs Union of India & Ors. (Bombay High Court) The petition was filed under Article 226 of the Constitution seeking multiple reliefs, including setting aside impugned orders, condonation of delay in filing an appeal or revision, and direction to consider the petitioner’s interest claim on merits. The dispute arose from an order dated 05 August 2013 passed by the Deputy Commissioner of Central Excise rejecting the petitioner’s claim for non-payment of interest on delayed rebate. Aggrieved by this decision, the petitioner filed an appeal before the Commissioner of Cen...