https://www.taxtmi.com/caselaws?id=375544 The appeal was dismissed by the Commissioner (Appeals) due to being filed beyond the 90-day period stipulated for filing appeals. The appellant failed to provide evidence of receiving the original order within the required timeframe. Referring to the case law of Singh Enterprises, it was emphasized that the appellate authority can only entertain appeals by condoning delays up to 30 days after the normal appeal period. Consequently, the appeal was rightly dismissed in accordance with legal provisions. en-us Mon, 11 Feb 2019 00:00:00 +0530 Thu, 21 Feb 2019 06:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375544 The appeal was dismissed by the Commissioner (Appeals) due to being filed beyond the 90-day period stipulated for filing appeals. The appellant failed to provide evidence of receiving the original order within the required timeframe. Referring to the case law of Singh Enterprises, it was emphasized that the appellate authority can only entertain appeals by condoning delays up to 30 days after the normal appeal period. Consequently, the appeal was rightly dismissed in accordance with legal provisions. Case-Laws Central Excise Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375544