https://www.taxtmi.com/caselaws?id=331282 The appeal was dismissed as the appellant failed to obtain necessary permission for appeal filing, resulting in no stay against recovery of dues. The adjustment of the refund against outstanding dues was deemed legal under Section 11 of the Central Excise Act, 1944. The Commissioner rightly held the appeal as time-barred due to filing beyond the prescribed period, leading to the dismissal of the appeal. Compliance with procedural requirements, including timely filing of appeals and obtaining permissions, is crucial for the validity of claims and appeals in legal proceedings. en-us Tue, 19 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331282 The appeal was dismissed as the appellant failed to obtain necessary permission for appeal filing, resulting in no stay against recovery of dues. The adjustment of the refund against outstanding dues was deemed legal under Section 11 of the Central Excise Act, 1944. The Commissioner rightly held the appeal as time-barred due to filing beyond the prescribed period, leading to the dismissal of the appeal. Compliance with procedural requirements, including timely filing of appeals and obtaining permissions, is crucial for the validity of claims and appeals in legal proceedings. Case-Laws Central Excise Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331282