TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The CESTAT dismissed the appeal as it was filed after more than 30 months from receipt of the Order-In-Original, far exceeding the statutory time limit. Even considering the benefit of the Supreme Court's order dated 10.01.2022 in Suo Motto Writ Petition, the appeal remained significantly delayed. The Commissioner (Appeals) lacked authority to condone delays beyond 30 days as per Section 35 of the Central Excise Act, following the Supreme Court's precedent in Singh Enterprises. The Tribunal rejected the appellant's explanation for delay, finding insufficient cause shown for the extraordinary delay, and upheld the Commissioner (Appeals)' decision to dismiss the appeal for being time-barred under Section 85(3A) of the Finance Act, 1994.
TaxTMI 
