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    <title>2018 (11) TMI 748 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal upheld the Commissioner (Appeals)&#039; decision to dismiss the appeals as they were filed after the condonable period of 90 days, in accordance with legal provisions and precedent. The Tribunal noted the specific timelines for filing the appeals and concluded that they were time-barred, leading to the dismissal of the appeals. The decision was based on established legal principles, and the orders passed by the Commissioner (Appeals) were upheld, bringing the legal proceedings to a close.</description>
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      <description>The Appellate Tribunal upheld the Commissioner (Appeals)&#039; decision to dismiss the appeals as they were filed after the condonable period of 90 days, in accordance with legal provisions and precedent. The Tribunal noted the specific timelines for filing the appeals and concluded that they were time-barred, leading to the dismissal of the appeals. The decision was based on established legal principles, and the orders passed by the Commissioner (Appeals) were upheld, bringing the legal proceedings to a close.</description>
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