https://www.taxtmi.com/caselaws?id=374933 The appeal was dismissed as it was filed beyond the prescribed limitation period under section 85 of the Finance Act, 1994. The appellant failed to provide any valid reason for the delay, leading to the dismissal of the appeal by both the Commissioner (Appeals) and the High Court. The judgment emphasized the limited scope for condoning delays in filing appeals, as outlined in statutory provisions and judicial precedents. The decision highlighted the significance of adhering to statutory timelines for appeals and the restrictions on condoning delays under the law. en-us Tue, 29 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374933 The appeal was dismissed as it was filed beyond the prescribed limitation period under section 85 of the Finance Act, 1994. The appellant failed to provide any valid reason for the delay, leading to the dismissal of the appeal by both the Commissioner (Appeals) and the High Court. The judgment emphasized the limited scope for condoning delays in filing appeals, as outlined in statutory provisions and judicial precedents. The decision highlighted the significance of adhering to statutory timelines for appeals and the restrictions on condoning delays under the law. Case-Laws Central Excise Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374933