https://www.taxtmi.com/caselaws?id=201622 The High Court upheld the decision of the Customs Excise & Service Tax Appellate Tribunal, ruling that the Commissioner (Appeals) did not have the authority to condone delays beyond the specified 30-day period for filing an appeal under the Central Excise Act. Despite the appellant's plea for leniency on humanitarian grounds due to filing the appeal on the 31st day, the Court found the dismissal of the appeal to be legal and emphasized the importance of adhering to statutory timelines for appeals. en-us Thu, 12 Aug 2010 00:00:00 +0530 Fri, 21 Jan 2011 23:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201622 The High Court upheld the decision of the Customs Excise & Service Tax Appellate Tribunal, ruling that the Commissioner (Appeals) did not have the authority to condone delays beyond the specified 30-day period for filing an appeal under the Central Excise Act. Despite the appellant's plea for leniency on humanitarian grounds due to filing the appeal on the 31st day, the Court found the dismissal of the appeal to be legal and emphasized the importance of adhering to statutory timelines for appeals. Case-Laws Central Excise Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201622