https://www.taxtmi.com/caselaws?id=110364 The Tribunal upheld the impugned order, ruling that the Commissioner (Appeals) lacked the authority to condone delays exceeding thirty days as per Section 35 of the Central Excise Act. Despite arguments citing relevant case laws, the Tribunal found them irrelevant and rejected the appeal. en-us Tue, 11 Nov 2003 00:00:00 +0530 Mon, 16 Apr 2012 14:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110364 The Tribunal upheld the impugned order, ruling that the Commissioner (Appeals) lacked the authority to condone delays exceeding thirty days as per Section 35 of the Central Excise Act. Despite arguments citing relevant case laws, the Tribunal found them irrelevant and rejected the appeal. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110364