https://www.taxtmi.com/caselaws?id=108323 The Tribunal dismissed the appeal due to an unjustified delay of approximately 21 months in filing the appeal, despite the Chief Commissioner's direction lacking statutory authority. The Tribunal emphasized that the Chief Commissioner did not have the power to direct the filing of an appeal under Section 35B of the Central Excise Act, and the lengthy delay was deemed unreasonable. The Revenue's failure to provide a reasonable explanation for the delay led to the dismissal of the appeal, following the precedent set in a previous case. en-us Tue, 05 Nov 2002 00:00:00 +0530 Fri, 30 Mar 2012 18:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108323 The Tribunal dismissed the appeal due to an unjustified delay of approximately 21 months in filing the appeal, despite the Chief Commissioner's direction lacking statutory authority. The Tribunal emphasized that the Chief Commissioner did not have the power to direct the filing of an appeal under Section 35B of the Central Excise Act, and the lengthy delay was deemed unreasonable. The Revenue's failure to provide a reasonable explanation for the delay led to the dismissal of the appeal, following the precedent set in a previous case. Case-Laws Central Excise Tue, 05 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108323