https://www.taxtmi.com/caselaws?id=218016 The appeals were dismissed as time-barred under Section 35B of the Central Excise Act, 1944, as they were filed beyond the condonable period. The Tribunal upheld the dismissal, citing the Supreme Court's ruling that the Commissioner (Appeals) lacks the power to condone delays beyond the Act's prescribed period. Despite contentions on the service of adjudication orders, the verification by the Assistant Commissioner confirmed timely receipt by the appellant. With no grounds for condonation of delay beyond thirty days, the applications and appeals were all dismissed, emphasizing adherence to statutory timelines and Supreme Court decisions. en-us Mon, 16 Jan 2012 00:00:00 +0530 Thu, 01 Nov 2012 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218016 The appeals were dismissed as time-barred under Section 35B of the Central Excise Act, 1944, as they were filed beyond the condonable period. The Tribunal upheld the dismissal, citing the Supreme Court's ruling that the Commissioner (Appeals) lacks the power to condone delays beyond the Act's prescribed period. Despite contentions on the service of adjudication orders, the verification by the Assistant Commissioner confirmed timely receipt by the appellant. With no grounds for condonation of delay beyond thirty days, the applications and appeals were all dismissed, emphasizing adherence to statutory timelines and Supreme Court decisions. Case-Laws Central Excise Mon, 16 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218016