https://www.taxtmi.com/caselaws?id=266929 The Tribunal upheld the Commissioner's decision to dismiss the appeal due to the delay exceeding the permissible period under Section 35(1) of the Central Excise Act, 1944. The Tribunal emphasized the limited authority of the Commissioner to condone delays beyond the prescribed period, citing relevant legal provisions and judicial precedents. The appellant's argument that the Commissioner did not consider the merits before dismissing the appeal was rejected. The appeal was ultimately dismissed, affirming the lack of power for the Commissioner (Appeals) to entertain appeals filed beyond the statutory time limit. en-us Wed, 08 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266929 The Tribunal upheld the Commissioner's decision to dismiss the appeal due to the delay exceeding the permissible period under Section 35(1) of the Central Excise Act, 1944. The Tribunal emphasized the limited authority of the Commissioner to condone delays beyond the prescribed period, citing relevant legal provisions and judicial precedents. The appellant's argument that the Commissioner did not consider the merits before dismissing the appeal was rejected. The appeal was ultimately dismissed, affirming the lack of power for the Commissioner (Appeals) to entertain appeals filed beyond the statutory time limit. Case-Laws Central Excise Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266929