Appeal Dismissed Due to Late Filing | Commissioner Lacks Authority to Extend Time | CESTAT Decision

The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI as it was filed after the statutory two-year period. The Commissioner (Appeals) lacked authority to condone the delay beyond this period. Consequently, the applicant's appeal was dismissed, and the stay application was disposed of.

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The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI due to being filed after the statutory period of two years. The Commissioner (Appeals) has no power to condone the delay beyond the statutory period. Consequently, the appeal filed by the applicant was dismissed, and the stay application was disposed of.

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