https://www.taxtmi.com/caselaws?id=207969 The Tribunal dismissed the appellant's appeal seeking waiver of pre-deposit and upheld the Commissioner(Appeals)'s decision to reject the appeal due to late filing beyond the statutory period. The Tribunal emphasized that appeals filed beyond the statutory time limit cannot be entertained, citing the Finance Act, 1994, and Supreme Court precedent. The Tribunal clarified that the Commissioner(Appeals) does not have the authority to condone delays in filing appeals beyond the specified statutory period. Consequently, the appeal and stay petition were dismissed as they were filed beyond the prescribed period and lacked merit. en-us Mon, 28 Mar 2011 00:00:00 +0530 Wed, 16 Nov 2011 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207969 The Tribunal dismissed the appellant's appeal seeking waiver of pre-deposit and upheld the Commissioner(Appeals)'s decision to reject the appeal due to late filing beyond the statutory period. The Tribunal emphasized that appeals filed beyond the statutory time limit cannot be entertained, citing the Finance Act, 1994, and Supreme Court precedent. The Tribunal clarified that the Commissioner(Appeals) does not have the authority to condone delays in filing appeals beyond the specified statutory period. Consequently, the appeal and stay petition were dismissed as they were filed beyond the prescribed period and lacked merit. Case-Laws Service Tax Mon, 28 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207969