https://www.taxtmi.com/caselaws?id=258148 Where the statute allowed condonation of delay only up to 30 days, an appeal filed beyond that limit was incompetent and could not be entertained. The record supported the department's position that the first appeal was filed out of time, and the Commissioner (Appeals) had no jurisdiction to condone delay beyond the statutory ceiling. As the appeal was not maintainable on limitation, the merits of the rebate dispute were not examined. The revision was allowed in favour of the Revenue, the appellate order was set aside, and the original order rejecting the claim was restored. en-us Fri, 03 Jan 2014 00:00:00 +0530 Wed, 01 Apr 2015 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258148 Where the statute allowed condonation of delay only up to 30 days, an appeal filed beyond that limit was incompetent and could not be entertained. The record supported the department's position that the first appeal was filed out of time, and the Commissioner (Appeals) had no jurisdiction to condone delay beyond the statutory ceiling. As the appeal was not maintainable on limitation, the merits of the rebate dispute were not examined. The revision was allowed in favour of the Revenue, the appellate order was set aside, and the original order rejecting the claim was restored. Case-Laws Central Excise Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258148