Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Condonation of delay and limitation for preferring statutory appeals was determinative: the appellate forum found repeated adjournments and that the appeal was filed after the condonable period, so the Commissioner (Appeal) correctly held the appeal time-barred and dismissed it. The tribunal applied the proviso limiting discretionary exemptions in appeals and relied on the Supreme Court precedent that the Commissioner cannot condone delay beyond the short statutory condonation window, producing dismissal on limitation grounds. Forum shopping and invocation of writ jurisdiction were noted but did not alter the limitation outcome.
Condonation of delay and limitation for preferring statutory appeals was determinative: the appellate forum found repeated adjournments and that the appeal was filed after the condonable period, so the Commissioner (Appeal) correctly held the appeal time-barred and dismissed it. The tribunal applied the proviso limiting discretionary exemptions in appeals and relied on the Supreme Court precedent that the Commissioner cannot condone delay beyond the short statutory condonation window, producing dismissal on limitation grounds. Forum shopping and invocation of writ jurisdiction were noted but did not alter the limitation outcome.
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