https://www.taxtmi.com/caselaws?id=364617 The Tribunal upheld the Commissioner (Appeals)'s decision to refuse condonation for a 21-day delay in filing an appeal regarding excise duty on packaging material for export. The appellant's plea of delay due to security personnel was viewed as a misstatement, potentially constituting fraud. Emphasizing ethical practices, the Tribunal dismissed the appeals, citing the importance of honesty in court proceedings and the consequences of fraudulent behavior. The case was remanded for further examination of evidence and reasons for delay. en-us Thu, 26 Jul 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364617 The Tribunal upheld the Commissioner (Appeals)'s decision to refuse condonation for a 21-day delay in filing an appeal regarding excise duty on packaging material for export. The appellant's plea of delay due to security personnel was viewed as a misstatement, potentially constituting fraud. Emphasizing ethical practices, the Tribunal dismissed the appeals, citing the importance of honesty in court proceedings and the consequences of fraudulent behavior. The case was remanded for further examination of evidence and reasons for delay. Case-Laws Central Excise Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364617