https://www.taxtmi.com/caselaws?id=253071 The Court upheld the Tribunal's decision to condone the delay in filing the appeal within the statutory time frame. It emphasized interpreting the limitation period as calendar months and supported the Tribunal's discretion in imposing costs for the delay. The Court dismissed the appeal, finding no substantial legal question and directed the expeditious disposal of the case by the Commissioner (Appeals) within three months. The judgment emphasized respecting tribunal discretion and avoiding interference unless exceeding legal boundaries. en-us Wed, 29 Oct 2014 00:00:00 +0530 Sat, 04 Jul 2015 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253071 The Court upheld the Tribunal's decision to condone the delay in filing the appeal within the statutory time frame. It emphasized interpreting the limitation period as calendar months and supported the Tribunal's discretion in imposing costs for the delay. The Court dismissed the appeal, finding no substantial legal question and directed the expeditious disposal of the case by the Commissioner (Appeals) within three months. The judgment emphasized respecting tribunal discretion and avoiding interference unless exceeding legal boundaries. Case-Laws Central Excise Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253071