Appeal Dismissed as Time-Barred, Lack of Valid Reason for Delay

The appeal was dismissed by the Tribunal as time-barred, challenging an order-in-appeal by the Commissioner (Appeals). The appellant's claim of delay due to settling other cases under a scheme was deemed insufficient, leading to the dismissal of the appeal due to lack of a valid reason for the delay.

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The appeal was filed against an order-in-appeal passed by the Commissioner (Appeals) and was dismissed as time barred. The appellant claimed delay due to settling other cases under Kar Vivad Samadhan Scheme, but the Tribunal found this reason insufficient. The appeal was dismissed as there was no sufficient cause for the delay.

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