https://www.taxtmi.com/caselaws?id=385934 The Appellate Tribunal CESTAT NEW DELHI dismissed an appeal against the Commissioner (Appeals) order due to a delay of 218 days. The Tribunal held that the Commissioner lacks authority to condone delays beyond the specified period and emphasized the importance of adhering to prescribed timelines. Insufficient reasons provided for the delay, without medical records to support, led to the dismissal of the appeal. By referencing legal provisions and precedents, the Tribunal highlighted the need for valid justifications and timely filings in legal proceedings, ultimately resulting in the dismissal of the application and appeal. en-us Thu, 01 Aug 2019 00:00:00 +0530 Wed, 18 Sep 2019 08:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385934 The Appellate Tribunal CESTAT NEW DELHI dismissed an appeal against the Commissioner (Appeals) order due to a delay of 218 days. The Tribunal held that the Commissioner lacks authority to condone delays beyond the specified period and emphasized the importance of adhering to prescribed timelines. Insufficient reasons provided for the delay, without medical records to support, led to the dismissal of the appeal. By referencing legal provisions and precedents, the Tribunal highlighted the need for valid justifications and timely filings in legal proceedings, ultimately resulting in the dismissal of the application and appeal. Case-Laws Central Excise Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385934