https://www.taxtmi.com/caselaws?id=369511 The appeal was dismissed as it was filed beyond the 90-day limitation period. The Commissioner(Appeals) lacked authority to condone the delay beyond the stipulated period under Section 37C. Despite the appellant's absence during the hearing and denial of receipt of the Order-in-Original, they failed to provide evidence to rebut the dispatch. The appellant filed the appeal over two years after the decision with insufficient justification for the delay, leading to the dismissal based on the limited scope for condonation of delay by appellate authorities as per the case law precedent. en-us Thu, 04 Oct 2018 00:00:00 +0530 Tue, 30 Oct 2018 10:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369511 The appeal was dismissed as it was filed beyond the 90-day limitation period. The Commissioner(Appeals) lacked authority to condone the delay beyond the stipulated period under Section 37C. Despite the appellant's absence during the hearing and denial of receipt of the Order-in-Original, they failed to provide evidence to rebut the dispatch. The appellant filed the appeal over two years after the decision with insufficient justification for the delay, leading to the dismissal based on the limited scope for condonation of delay by appellate authorities as per the case law precedent. Case-Laws Service Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369511