Finance Act 1994 Limitation Prevails Over Limitation Act: Allahabad HC

S Kumar Construction Vs Commissioner of Central Excise (Appeals) (Allahabad High Court) In the case of S Kumar Construction vs. Commissioner of Central Excise (Appeals), the Allahabad High Court grappled with the question of whether the limitation period prescribed under the Finance Act, 1994, prevails over the provisions of the Limitation Act, 1963. The petitioner challenged an order passed by the Commissioner of Central Excise (Appeals), Noida, dismissing their appeal on the grounds of being time-barred, as it was filed beyond the stipulated period of 85 days. The petitioner argued that the ...