https://www.taxtmi.com/caselaws?id=179498 The Tribunal dismissed the appellant's appeal as time-barred, upholding the Commissioner (Appeals)'s decision to reject the appeal based on statutory provisions. Despite the appellant's reliance on a Kerala High Court decision, the Tribunal followed the Supreme Court ruling in Singh Enterprises v. CCE, emphasizing that the Commissioner (Appeals) lacks authority to extend time limits beyond statutory requirements. The judgment underscores the significance of adhering to prescribed appeal timelines and the limited discretion of the Commissioner (Appeals) to condone delays, emphasizing strict compliance with legal provisions. en-us Tue, 09 Dec 2014 00:00:00 +0530 Mon, 28 Aug 2017 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179498 The Tribunal dismissed the appellant's appeal as time-barred, upholding the Commissioner (Appeals)'s decision to reject the appeal based on statutory provisions. Despite the appellant's reliance on a Kerala High Court decision, the Tribunal followed the Supreme Court ruling in Singh Enterprises v. CCE, emphasizing that the Commissioner (Appeals) lacks authority to extend time limits beyond statutory requirements. The judgment underscores the significance of adhering to prescribed appeal timelines and the limited discretion of the Commissioner (Appeals) to condone delays, emphasizing strict compliance with legal provisions. Case-Laws Service Tax Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179498