https://www.taxtmi.com/caselaws?id=355039 The appeals were dismissed by the ld. Commissioner (Appeals) as time-barred under Section 35B of the Central Excise Act, 1944, due to a delay of 237 days in filing the appeals beyond the prescribed period. Despite arguments by the appellants regarding lack of communication, strong merits, and the respondent's non-contestation, the delay was not condoned as the reasons provided were deemed insufficient. The dismissal was upheld, emphasizing the importance of complying with the statutory timelines for filing appeals. en-us Wed, 22 Nov 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355039 The appeals were dismissed by the ld. Commissioner (Appeals) as time-barred under Section 35B of the Central Excise Act, 1944, due to a delay of 237 days in filing the appeals beyond the prescribed period. Despite arguments by the appellants regarding lack of communication, strong merits, and the respondent's non-contestation, the delay was not condoned as the reasons provided were deemed insufficient. The dismissal was upheld, emphasizing the importance of complying with the statutory timelines for filing appeals. Case-Laws Central Excise Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355039