https://www.taxtmi.com/caselaws?id=78739 The Appellate Tribunal CESTAT, Ahmedabad, upheld the Commissioner (Appeals)'s decision to reject the appeal due to a delay of 11 months and 15 days, citing legal precedents that limited the power to condone delays beyond specified periods. The Tribunal emphasized that the Commissioner (Appeals) lacked authority to extend the condonation period beyond statutory limitations set by the Central Excise Act, 1944. Rulings by the Delhi High Court and the Bombay High Court supported this stance, leading to the dismissal of the appeal and disposal of the stay petition. en-us Mon, 21 Jun 2010 00:00:00 +0530 Mon, 13 Dec 2010 16:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78739 The Appellate Tribunal CESTAT, Ahmedabad, upheld the Commissioner (Appeals)'s decision to reject the appeal due to a delay of 11 months and 15 days, citing legal precedents that limited the power to condone delays beyond specified periods. The Tribunal emphasized that the Commissioner (Appeals) lacked authority to extend the condonation period beyond statutory limitations set by the Central Excise Act, 1944. Rulings by the Delhi High Court and the Bombay High Court supported this stance, leading to the dismissal of the appeal and disposal of the stay petition. Case-Laws Service Tax Mon, 21 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78739