https://www.taxtmi.com/caselaws?id=335680 The appeal was rejected due to a 17-day delay in filing, citing the need to correct a refund calculation error. The Commissioner (Appeals) has the power to condone a 30-day delay but emphasized no valid reason for the delay. However, recognizing the genuine reason provided by the appellant, the appeal was allowed through remand to ensure the right to appeal was not unjustly deprived. The judgment reaffirmed the Commissioner's authority to condone delays up to 30 days to safeguard parties' appeal rights amidst procedural requirements, particularly in cases involving crucial calculations like refunds. en-us Fri, 30 Sep 2016 00:00:00 +0530 Wed, 07 Dec 2016 13:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335680 The appeal was rejected due to a 17-day delay in filing, citing the need to correct a refund calculation error. The Commissioner (Appeals) has the power to condone a 30-day delay but emphasized no valid reason for the delay. However, recognizing the genuine reason provided by the appellant, the appeal was allowed through remand to ensure the right to appeal was not unjustly deprived. The judgment reaffirmed the Commissioner's authority to condone delays up to 30 days to safeguard parties' appeal rights amidst procedural requirements, particularly in cases involving crucial calculations like refunds. Case-Laws Central Excise Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335680