https://www.taxtmi.com/caselaws?id=337532 The appeal was filed beyond the limitation period, resulting in its rejection by the Commissioner (A). Despite seeking condonation of the 17-day delay, the appeal was dismissed as exceeding the condonable limit of 30 days. The Commissioner (A) justified the dismissal based on statutory provisions allowing a 60-day appeal period with the power to condone delays up to 30 days. The Tribunal upheld the Commissioner (A)'s decision, emphasizing that the legislative intent restricts the authority's power to condone delays to 30 days beyond the initial 60-day appeal period, leading to the dismissal of the appellant's appeal. en-us Tue, 03 Jan 2017 00:00:00 +0530 Tue, 24 Jan 2017 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337532 The appeal was filed beyond the limitation period, resulting in its rejection by the Commissioner (A). Despite seeking condonation of the 17-day delay, the appeal was dismissed as exceeding the condonable limit of 30 days. The Commissioner (A) justified the dismissal based on statutory provisions allowing a 60-day appeal period with the power to condone delays up to 30 days. The Tribunal upheld the Commissioner (A)'s decision, emphasizing that the legislative intent restricts the authority's power to condone delays to 30 days beyond the initial 60-day appeal period, leading to the dismissal of the appellant's appeal. Case-Laws Service Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337532