https://www.taxtmi.com/caselaws?id=221111 The Tribunal dismissed the appeal and stay application due to a 53-day delay in filing the appeal against the original authority's order. The Commissioner (Appeals) lacked jurisdiction to decide on the merits of the case as the appeal was time-barred. Following the Supreme Court's precedent, the Tribunal held that a time-barred appeal should be rejected solely on the grounds of limitation. The Tribunal emphasized that the Commissioner (Appeals) could not condone delays exceeding 30 days and upheld the principle that addressing the merits of a time-barred appeal was beyond the appellate authority's jurisdiction. en-us Mon, 30 Jul 2012 00:00:00 +0530 Sat, 23 Feb 2013 06:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221111 The Tribunal dismissed the appeal and stay application due to a 53-day delay in filing the appeal against the original authority's order. The Commissioner (Appeals) lacked jurisdiction to decide on the merits of the case as the appeal was time-barred. Following the Supreme Court's precedent, the Tribunal held that a time-barred appeal should be rejected solely on the grounds of limitation. The Tribunal emphasized that the Commissioner (Appeals) could not condone delays exceeding 30 days and upheld the principle that addressing the merits of a time-barred appeal was beyond the appellate authority's jurisdiction. Case-Laws Central Excise Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221111