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    <title>2019 (4) TMI 482 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision, denying the time extension for filing the appeal. The lack of a valid reason for the delay, coupled with the Department&#039;s documented proof of order service, led to the dismissal of the appeal. The appellant&#039;s reliance on case law was deemed inapplicable to the present circumstances, resulting in the appeal being dismissed.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision, denying the time extension for filing the appeal. The lack of a valid reason for the delay, coupled with the Department&#039;s documented proof of order service, led to the dismissal of the appeal. The appellant&#039;s reliance on case law was deemed inapplicable to the present circumstances, resulting in the appeal being dismissed.</description>
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