https://www.taxtmi.com/caselaws?id=214936 The Tribunal upheld the rejection of the appeal by the Commissioner (Appeals) due to being time-barred. Citing Supreme Court decisions, it affirmed that the Commissioner (Appeals) lacks authority to condone delays beyond 30 days. The Tribunal found no justification to overturn the rejection, as the delay exceeded the permissible limit and was not beyond the appellant's control. Consequently, the appeal was dismissed, emphasizing adherence to established legal principles and precedents. en-us Mon, 18 Jun 2012 00:00:00 +0530 Thu, 19 Jul 2012 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214936 The Tribunal upheld the rejection of the appeal by the Commissioner (Appeals) due to being time-barred. Citing Supreme Court decisions, it affirmed that the Commissioner (Appeals) lacks authority to condone delays beyond 30 days. The Tribunal found no justification to overturn the rejection, as the delay exceeded the permissible limit and was not beyond the appellant's control. Consequently, the appeal was dismissed, emphasizing adherence to established legal principles and precedents. Case-Laws Service Tax Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214936