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<h1>Appeal Dismissed as Time-Barred for Filing Beyond Limitation Period</h1> The Appellate Tribunal CESTAT, New Delhi dismissed the appeal as time-barred since it was filed after the normal period of limitation, with the ... Appeal dismissed by commissioner as time barred - contention of the appellants is that the adjudication order was received by them on 15.12.2005 and appeal was filed within the normal period of limitation - Contention of the Revenue is that the adjudication order was passed on 23.2.2005 and Order-in-Original was received by the appellants prior to 15.12.2005 - appeal has been filed after the period of limitation condonable by the Commissioner (Appeals), so it is time barred 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.