https://www.taxtmi.com/caselaws?id=390052 The Tribunal dismissed the appeal due to the appellant's repeated failure to appear and the inability to provide a sufficient cause for the delay in filing the appeal, which exceeded the statutory limit. The Commissioner (Appeals) could not condone the delay beyond 90 days. Additionally, the appellant incorrectly availed Cenvat credit, leading to a show cause notice and confirmation of recovery by the Department. The appellant's explanation for the delay, citing the departure of a responsible individual, lacked specific details and was deemed inadequate, resulting in the dismissal of the appeal on both procedural and substantive grounds. en-us Tue, 22 Oct 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390052 The Tribunal dismissed the appeal due to the appellant's repeated failure to appear and the inability to provide a sufficient cause for the delay in filing the appeal, which exceeded the statutory limit. The Commissioner (Appeals) could not condone the delay beyond 90 days. Additionally, the appellant incorrectly availed Cenvat credit, leading to a show cause notice and confirmation of recovery by the Department. The appellant's explanation for the delay, citing the departure of a responsible individual, lacked specific details and was deemed inadequate, resulting in the dismissal of the appeal on both procedural and substantive grounds. Case-Laws Central Excise Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390052