https://www.taxtmi.com/caselaws?id=105537 Where the statute permits condonation only up to a fixed limit, an appeal filed beyond that maximum period cannot be entertained on merits, and the appellate authority lacks power to override the time bar. The dismissal of the appeals as time-barred was therefore upheld, and the Commissioner (Appeals) could not interfere with that limitation-based rejection. A separate hearing was not required before rejecting an appeal that was hopelessly barred beyond the condonable period, because no enforceable right to merits consideration survived and a hearing would be an empty formality. The contrary view was treated as per incuriam and not binding. en-us Tue, 27 Nov 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105537 Where the statute permits condonation only up to a fixed limit, an appeal filed beyond that maximum period cannot be entertained on merits, and the appellate authority lacks power to override the time bar. The dismissal of the appeals as time-barred was therefore upheld, and the Commissioner (Appeals) could not interfere with that limitation-based rejection. A separate hearing was not required before rejecting an appeal that was hopelessly barred beyond the condonable period, because no enforceable right to merits consideration survived and a hearing would be an empty formality. The contrary view was treated as per incuriam and not binding. Case-Laws Central Excise Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105537