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    <title>2018 (8) TMI 1330 - CESTAT MUMBAI</title>
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    <description>The Tribunal, led by Member (Judicial) S K Mohanty, dismissed the appellant&#039;s appeal against the order of dismissal based on limitation. The decision was made after considering the statutory time limits for filing appeals and the inability of the Commissioner (Appeals) to condone the delay beyond the prescribed period, in line with the judgment of the Hon&#039;ble Supreme Court in the case of Singh Enterprises. The importance of adhering to legal procedures within specified time limits was underscored in this case.</description>
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      <description>The Tribunal, led by Member (Judicial) S K Mohanty, dismissed the appellant&#039;s appeal against the order of dismissal based on limitation. The decision was made after considering the statutory time limits for filing appeals and the inability of the Commissioner (Appeals) to condone the delay beyond the prescribed period, in line with the judgment of the Hon&#039;ble Supreme Court in the case of Singh Enterprises. The importance of adhering to legal procedures within specified time limits was underscored in this case.</description>
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