CESTAT affirmed dismissal of the appeals for want of limitation,...

CESTAT affirmed dismissal of the appeals for want of limitation, holding that the appeals were lodged beyond the statutory period for filing appeals from Orders-in-Original and beyond the single-month condonation power vested in the Commissioner (Appeals). The Tribunal found no jurisdictional defect in the Commissioner's limitation ruling and rejected appellants' procedural objections to service/receipt as insufficient to extend time. Prior coordinate bench decisions addressing unauthorized receipt or communication failures were considered but distinguished or held inapplicable. Because the appeals were time-barred and no sufficient cause for extension within the statutory proviso was shown, the appeals were dismissed with no adjudication on merits.

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