https://www.taxtmi.com/caselaws?id=118926 The Tribunal upheld the Commissioner's decision to dismiss the appeals as time-barred due to delays beyond the 90-day statutory period. It emphasized the lack of authority to condone delays beyond what is stipulated by the statute, citing precedent from various High Courts. The Tribunal highlighted the importance of adhering to statutory limitations and held that the appellate authority cannot extend limitations beyond what is specified by the law. en-us Wed, 23 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 17:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118926 The Tribunal upheld the Commissioner's decision to dismiss the appeals as time-barred due to delays beyond the 90-day statutory period. It emphasized the lack of authority to condone delays beyond what is stipulated by the statute, citing precedent from various High Courts. The Tribunal highlighted the importance of adhering to statutory limitations and held that the appellate authority cannot extend limitations beyond what is specified by the law. Case-Laws Central Excise Wed, 23 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118926