https://www.taxtmi.com/caselaws?id=178945 The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI as it was filed after the statutory two-year period. The Commissioner (Appeals) lacked authority to condone the delay beyond this period. Consequently, the applicant's appeal was dismissed, and the stay application was disposed of. en-us Mon, 30 Sep 2013 00:00:00 +0530 Tue, 16 Feb 2016 17:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178945 The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI as it was filed after the statutory two-year period. The Commissioner (Appeals) lacked authority to condone the delay beyond this period. Consequently, the applicant's appeal was dismissed, and the stay application was disposed of. Case-Laws Service Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178945