https://www.taxtmi.com/caselaws?id=380987 The Tribunal dismissed the appeal seeking condonation of a 3-year and 44-day delay in filing an appeal against an Order-in-Appeal confirming Excise Duty, interest, and penalty. The Tribunal held that the appeal was previously withdrawn and dismissed, invoking the principle of res judicata to bar filing a new appeal on the same grounds. The decision emphasizes the importance of timely appeals, consequences of withdrawal, and application of legal principles like res judicata to maintain procedural integrity. The Tribunal's ruling underscores adherence to legal principles and procedural fairness in such cases. en-us Fri, 31 May 2019 00:00:00 +0530 Mon, 03 Jun 2019 09:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380987 The Tribunal dismissed the appeal seeking condonation of a 3-year and 44-day delay in filing an appeal against an Order-in-Appeal confirming Excise Duty, interest, and penalty. The Tribunal held that the appeal was previously withdrawn and dismissed, invoking the principle of res judicata to bar filing a new appeal on the same grounds. The decision emphasizes the importance of timely appeals, consequences of withdrawal, and application of legal principles like res judicata to maintain procedural integrity. The Tribunal's ruling underscores adherence to legal principles and procedural fairness in such cases. Case-Laws Central Excise Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380987