https://www.taxtmi.com/caselaws?id=375042 The Tribunal upheld the impugned order dismissing the appeal as time-barred, citing the Supreme Court's decision limiting the Commissioner (Appeals) powers to condone delays beyond a prescribed period. Despite the High Court's direction to file an appeal before CESTAT, the Tribunal found no basis to delve into the merits of the case, as the appeal was rejected on grounds of being time-barred. The Tribunal concluded that the High Court's order did not specifically direct consideration of the appeal on its merits, leading to the rejection of the appeal. en-us Wed, 30 Jan 2019 00:00:00 +0530 Thu, 14 Feb 2019 06:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375042 The Tribunal upheld the impugned order dismissing the appeal as time-barred, citing the Supreme Court's decision limiting the Commissioner (Appeals) powers to condone delays beyond a prescribed period. Despite the High Court's direction to file an appeal before CESTAT, the Tribunal found no basis to delve into the merits of the case, as the appeal was rejected on grounds of being time-barred. The Tribunal concluded that the High Court's order did not specifically direct consideration of the appeal on its merits, leading to the rejection of the appeal. Case-Laws Central Excise Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375042