https://www.taxtmi.com/caselaws?id=211164 The appellant's appeal for waiver of pre-deposit of duty, interest, and penalty was dismissed by the Commissioner (Appeals) as time-barred due to a one-year delay in filing. Despite the appellant's reliance on previous Tribunal decisions and the acknowledgment receipt showing delivery of appeal papers, the Tribunal found that the appeal was not filed within the prescribed period. As the Commissioner (Appeals) lacked the authority to condone delays beyond the statutory limit, the Tribunal dismissed the appeal and the stay petition. en-us Fri, 16 Sep 2011 00:00:00 +0530 Sat, 01 Sep 2012 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211164 The appellant's appeal for waiver of pre-deposit of duty, interest, and penalty was dismissed by the Commissioner (Appeals) as time-barred due to a one-year delay in filing. Despite the appellant's reliance on previous Tribunal decisions and the acknowledgment receipt showing delivery of appeal papers, the Tribunal found that the appeal was not filed within the prescribed period. As the Commissioner (Appeals) lacked the authority to condone delays beyond the statutory limit, the Tribunal dismissed the appeal and the stay petition. Case-Laws Central Excise Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211164