Appeal Dismissed as Time-Barred for Filing Beyond Limitation Period

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal as time-barred since it was filed after the normal period of limitation, with the Commissioner unable to condone the delay beyond the statutory period.

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The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the appellants as time-barred. The Revenue argued that the appellants received the Order-in-Original before 15.12.2005, indicating the appeal was filed after the normal period of limitation. The Commissioner (Appeals) cannot condone the delay beyond the statutory period. Therefore, the appeal was dismissed.

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