https://www.taxtmi.com/caselaws?id=378494 The Appellate Tribunal CESTAT CHANDIGARH upheld the rejection of an appeal by the Commissioner (Appeals) due to it being filed beyond the statutory time frame of two months from the receipt of adjudication orders. Despite the provision allowing for a one-month condonation of delay, the Commissioner (Appeals) lacked authority to condone delays exceeding three months. As the appeals were filed after this limit, the rejection based on limitation grounds was deemed justified, leading to the dismissal of the appeals by the Tribunal. en-us Tue, 26 Mar 2019 00:00:00 +0530 Wed, 17 Apr 2019 14:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378494 The Appellate Tribunal CESTAT CHANDIGARH upheld the rejection of an appeal by the Commissioner (Appeals) due to it being filed beyond the statutory time frame of two months from the receipt of adjudication orders. Despite the provision allowing for a one-month condonation of delay, the Commissioner (Appeals) lacked authority to condone delays exceeding three months. As the appeals were filed after this limit, the rejection based on limitation grounds was deemed justified, leading to the dismissal of the appeals by the Tribunal. Case-Laws Service Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378494