https://www.taxtmi.com/caselaws?id=207467 The High Court upheld the Tribunal's decision to dismiss the appeal due to a delay of 42 days in filing the appeal before the Commissioner (Appeals). The Court ruled that since the Commissioner (Appeals) lacked the authority to condone the delay, the Tribunal also had no power to do so. Therefore, the appeal was dismissed as the delay exceeded the permissible limit under the Central Excise Act 1944. en-us Tue, 10 May 2011 00:00:00 +0530 Tue, 30 Aug 2011 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207467 The High Court upheld the Tribunal's decision to dismiss the appeal due to a delay of 42 days in filing the appeal before the Commissioner (Appeals). The Court ruled that since the Commissioner (Appeals) lacked the authority to condone the delay, the Tribunal also had no power to do so. Therefore, the appeal was dismissed as the delay exceeded the permissible limit under the Central Excise Act 1944. Case-Laws Central Excise Tue, 10 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207467