https://www.taxtmi.com/caselaws?id=385352 The Appellate Tribunal CESTAT New Delhi upheld the rejection of an appeal by the Commissioner (Appeals) due to a delay exceeding the prescribed limitation period. Despite the appellant's claim of not receiving the original order promptly, the Tribunal considered the date of receipt of a copy in 2012 as the starting point for calculating the limitation period. Citing legal precedent, the Tribunal affirmed the Commissioner's decision, emphasizing the limited authority to condone delays beyond the specified timeframe. The judgment highlights the strict adherence to time limits for filing appeals before the Commissioner (Appeals) as per statutory provisions and established legal principles. en-us Mon, 06 May 2019 00:00:00 +0530 Wed, 04 Sep 2019 07:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385352 The Appellate Tribunal CESTAT New Delhi upheld the rejection of an appeal by the Commissioner (Appeals) due to a delay exceeding the prescribed limitation period. Despite the appellant's claim of not receiving the original order promptly, the Tribunal considered the date of receipt of a copy in 2012 as the starting point for calculating the limitation period. Citing legal precedent, the Tribunal affirmed the Commissioner's decision, emphasizing the limited authority to condone delays beyond the specified timeframe. The judgment highlights the strict adherence to time limits for filing appeals before the Commissioner (Appeals) as per statutory provisions and established legal principles. Case-Laws Service Tax Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385352