https://www.taxtmi.com/caselaws?id=176178 The Commissioner (Appeals) has no power to condone delay in filing an appeal beyond the prescribed and condonable period under Central Excise law. Where an appeal is filed after expiry of the limitation period and also outside the statutory condonable window, the delay cannot be excused and the appeal is liable to fail on limitation. The settled position, as recognised by the Supreme Court, leaves no discretion to extend time beyond that limit, so the order rejecting the appeal on limitation was upheld. en-us Wed, 06 Feb 2013 00:00:00 +0530 Wed, 16 Dec 2015 11:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176178 The Commissioner (Appeals) has no power to condone delay in filing an appeal beyond the prescribed and condonable period under Central Excise law. Where an appeal is filed after expiry of the limitation period and also outside the statutory condonable window, the delay cannot be excused and the appeal is liable to fail on limitation. The settled position, as recognised by the Supreme Court, leaves no discretion to extend time beyond that limit, so the order rejecting the appeal on limitation was upheld. Case-Laws Central Excise Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176178