https://www.taxtmi.com/caselaws?id=247018 The High Court upheld the dismissal of the appeal, ruling that the Commissioner (Appeals) lacked jurisdiction to condone the significant delay of 9 years and 4 months beyond the statutory limitation period of 60 days for filing an appeal. The Court emphasized that the appellant failed to raise specific grounds regarding the authorized representative and did not challenge the factual findings on the service of the order, leading to the appeal being clearly barred by limitation. en-us Mon, 27 Jan 2014 00:00:00 +0530 Tue, 29 Apr 2014 17:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247018 The High Court upheld the dismissal of the appeal, ruling that the Commissioner (Appeals) lacked jurisdiction to condone the significant delay of 9 years and 4 months beyond the statutory limitation period of 60 days for filing an appeal. The Court emphasized that the appellant failed to raise specific grounds regarding the authorized representative and did not challenge the factual findings on the service of the order, leading to the appeal being clearly barred by limitation. Case-Laws Central Excise Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247018