https://www.taxtmi.com/caselaws?id=264057 The court upheld the dismissal of the appeals by the Commissioner (Appeals) due to the delay exceeding the condonable period. It was determined that the Commissioner lacked authority to condone delays beyond the specified timeframe under Section 85(3A) of the Finance Act, 1994. The petitioner's arguments regarding the applicability of Section 14 of the Limitation Act were rejected, emphasizing the need to adhere to statutory timelines without relying on writ petitions to extend appeal periods. Legal precedents cited by the petitioner were deemed inapplicable to the case, reinforcing the importance of strict adherence to statutory limitations. en-us Wed, 15 Jul 2015 00:00:00 +0530 Wed, 16 Sep 2015 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264057 The court upheld the dismissal of the appeals by the Commissioner (Appeals) due to the delay exceeding the condonable period. It was determined that the Commissioner lacked authority to condone delays beyond the specified timeframe under Section 85(3A) of the Finance Act, 1994. The petitioner's arguments regarding the applicability of Section 14 of the Limitation Act were rejected, emphasizing the need to adhere to statutory timelines without relying on writ petitions to extend appeal periods. Legal precedents cited by the petitioner were deemed inapplicable to the case, reinforcing the importance of strict adherence to statutory limitations. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264057