https://www.taxtmi.com/caselaws?id=93082 The Tribunal upheld the dismissal of the appeal by the Commissioner (Appeals) due to late filing, rejected the request for condonation of delay, and emphasized the Tribunal's obligation to address the time bar issue before deciding on the merits of an appeal. en-us Mon, 13 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 12:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93082 The Tribunal upheld the dismissal of the appeal by the Commissioner (Appeals) due to late filing, rejected the request for condonation of delay, and emphasized the Tribunal's obligation to address the time bar issue before deciding on the merits of an appeal. Case-Laws Central Excise Mon, 13 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93082