https://www.taxtmi.com/caselaws?id=163134 The High Court of Madras dismissed the State's appeal against the Customs, Excise and Service Tax Appellate Tribunal's decision to not condone a 255-day delay in filing an appeal against the Commissioner (Appeal). The Court emphasized that the decision to file an appeal should be independent and that waiting for advice from the Chief Commissioner of Central Excise is not a valid reason for delay. Each case requires a "reasonable cause" for delay, which was not demonstrated here. Consequently, the appeal was dismissed, and no costs were awarded. en-us Mon, 10 Dec 2007 00:00:00 +0530 Mon, 24 Mar 2014 13:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163134 The High Court of Madras dismissed the State's appeal against the Customs, Excise and Service Tax Appellate Tribunal's decision to not condone a 255-day delay in filing an appeal against the Commissioner (Appeal). The Court emphasized that the decision to file an appeal should be independent and that waiting for advice from the Chief Commissioner of Central Excise is not a valid reason for delay. Each case requires a "reasonable cause" for delay, which was not demonstrated here. Consequently, the appeal was dismissed, and no costs were awarded. Case-Laws VAT and Sales Tax Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163134