https://www.taxtmi.com/caselaws?id=106883 The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner's decision to dismiss appeals due to delays exceeding the new time limit set by an amended law reducing the period for filing an appeal. The Tribunal determined that the amended law should be applied without retrospective effect, distinguishing the case from a Supreme Court precedent involving procedural changes with broader objectives. Consequently, the Tribunal enforced the new limitation period strictly, resulting in the dismissal of the appeals. en-us Wed, 16 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 11:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106883 The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner's decision to dismiss appeals due to delays exceeding the new time limit set by an amended law reducing the period for filing an appeal. The Tribunal determined that the amended law should be applied without retrospective effect, distinguishing the case from a Supreme Court precedent involving procedural changes with broader objectives. Consequently, the Tribunal enforced the new limitation period strictly, resulting in the dismissal of the appeals. Case-Laws Central Excise Wed, 16 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106883