https://www.taxtmi.com/caselaws?id=379537 The appeal was dismissed by the Commissioner (A) due to being filed beyond the prescribed time limit of 60 days for filing an appeal under Section 35 of the Central Excise Act, 1944. Despite the appellant's argument of delay being caused by a medical emergency, the Commissioner (A) lacked the authority to condone delays exceeding 30 days. The judicial member upheld the decision, emphasizing that delays beyond the initial 60-day period could not be condoned, leading to the dismissal of the appeal on time bar grounds. en-us Mon, 22 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379537 The appeal was dismissed by the Commissioner (A) due to being filed beyond the prescribed time limit of 60 days for filing an appeal under Section 35 of the Central Excise Act, 1944. Despite the appellant's argument of delay being caused by a medical emergency, the Commissioner (A) lacked the authority to condone delays exceeding 30 days. The judicial member upheld the decision, emphasizing that delays beyond the initial 60-day period could not be condoned, leading to the dismissal of the appeal on time bar grounds. Case-Laws Service Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379537