https://www.taxtmi.com/caselaws?id=118299 The Appellate Tribunal CESTAT, New Delhi upheld the rejection of an appeal by the Commissioner (Appeals) due to delay beyond the statutory limit under Section 35F of the Central Excise Act, 1944. The Commissioner was found not empowered to condone the delay of 15 months beyond the prescribed six-month limit. The judgment emphasized the necessity of adhering to statutory limitations for condonation of delay and the obligation of authorities to follow higher court directions, stressing the importance of evaluating delay condonation applications on merits within the statutory framework. en-us Tue, 20 Jun 2006 00:00:00 +0530 Fri, 29 Jun 2012 17:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118299 The Appellate Tribunal CESTAT, New Delhi upheld the rejection of an appeal by the Commissioner (Appeals) due to delay beyond the statutory limit under Section 35F of the Central Excise Act, 1944. The Commissioner was found not empowered to condone the delay of 15 months beyond the prescribed six-month limit. The judgment emphasized the necessity of adhering to statutory limitations for condonation of delay and the obligation of authorities to follow higher court directions, stressing the importance of evaluating delay condonation applications on merits within the statutory framework. Case-Laws Central Excise Tue, 20 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118299