Dismissal of Civil Appeal for Filing Delay Upheld

The Madras HC dismissed a civil appeal against the Tribunal's order due to a delay in filing beyond the statutory period. The appeal was found to lack merit, with no substantial legal questions involved.

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The Madras High Court dismissed a civil miscellaneous appeal against the Customs, Excise and Service Tax Appellate Tribunal's order, which upheld the dismissal of the appeal filed by the appellant-assessee due to a delay of 190 days beyond the statutory period of 60 days. The court found no substantial question of law involved and dismissed the appeal as devoid of merits.

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