https://www.taxtmi.com/caselaws?id=213805 The appeal was dismissed as non-maintainable due to a delay in filing beyond the prescribed time limit. The applicant/appellant argued the appeal was filed within the time limit, citing the Order-in-Original allowing 90 days for filing and submitting it on the 79th day. The tribunal acknowledged a 19-day delay but noted that under Section 35, a delay of up to 30 days beyond 60 days is condonable. Consequently, the matter was remanded for the Commissioner (Appeals) to reconsider, allowing the appellant to file a Condonation of Delay Application and receive a fair hearing. The appeal was allowed via remand, and the Stay Petition was disposed of accordingly. en-us Mon, 21 May 2012 00:00:00 +0530 Mon, 04 Jun 2012 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213805 The appeal was dismissed as non-maintainable due to a delay in filing beyond the prescribed time limit. The applicant/appellant argued the appeal was filed within the time limit, citing the Order-in-Original allowing 90 days for filing and submitting it on the 79th day. The tribunal acknowledged a 19-day delay but noted that under Section 35, a delay of up to 30 days beyond 60 days is condonable. Consequently, the matter was remanded for the Commissioner (Appeals) to reconsider, allowing the appellant to file a Condonation of Delay Application and receive a fair hearing. The appeal was allowed via remand, and the Stay Petition was disposed of accordingly. Case-Laws Central Excise Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213805