https://www.taxtmi.com/caselaws?id=208004 The appeal against the rejection based on the limitation period for filing the appeal was dismissed by the Appellate Tribunal CESTAT, Ahmedabad. The appellant's challenge was rejected due to a 14-month delay in filing the appeal, with the Commissioner (Appeals) ruling that they had no power to condone such a delay. The Tribunal upheld this decision, emphasizing the specific time limit provided under the Finance Act, rendering the application of the Limitation Act irrelevant. The judgment emphasizes the importance of adhering to statutory timelines and the precedence of specific provisions within a statute over general provisions in other laws. en-us Fri, 02 Dec 2011 00:00:00 +0530 Thu, 14 Nov 2013 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208004 The appeal against the rejection based on the limitation period for filing the appeal was dismissed by the Appellate Tribunal CESTAT, Ahmedabad. The appellant's challenge was rejected due to a 14-month delay in filing the appeal, with the Commissioner (Appeals) ruling that they had no power to condone such a delay. The Tribunal upheld this decision, emphasizing the specific time limit provided under the Finance Act, rendering the application of the Limitation Act irrelevant. The judgment emphasizes the importance of adhering to statutory timelines and the precedence of specific provisions within a statute over general provisions in other laws. Case-Laws Service Tax Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208004