https://www.taxtmi.com/caselaws?id=367385 The Tribunal upheld the impugned order, dismissing the appeal due to a delay of 208 days in filing, ruling that the Commissioner (Appeals) lacked authority to condone delays beyond the statutory limit of 30 days as per Section 128 of the Customs Act, 1962. The appellant's request for condonation of the delay was rejected, citing the precedent set in Singh Enterprises Vs. Commissioner of Central Excise. The appeal was dismissed, and the early hearing application was disposed of accordingly. en-us Tue, 17 Jul 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367385 The Tribunal upheld the impugned order, dismissing the appeal due to a delay of 208 days in filing, ruling that the Commissioner (Appeals) lacked authority to condone delays beyond the statutory limit of 30 days as per Section 128 of the Customs Act, 1962. The appellant's request for condonation of the delay was rejected, citing the precedent set in Singh Enterprises Vs. Commissioner of Central Excise. The appeal was dismissed, and the early hearing application was disposed of accordingly. Case-Laws Central Excise Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367385