https://www.taxtmi.com/caselaws?id=394273 The appeals challenging the rejection of a rebate claim were dismissed due to a delay of 211 days in filing beyond the 60-day limitation period. The Commissioner lacked power to condone such a prolonged delay. The Appellate Tribunal expedited the appeals' disposal considering the minor issue and lack of objections. Emphasizing adherence to statutory timelines, the Tribunal highlighted the 60-day period's significance from the receipt of the order. The dismissal was upheld as no substantial legal questions meriting High Court intervention were identified. en-us Tue, 11 Feb 2020 00:00:00 +0530 Tue, 07 Apr 2020 10:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394273 The appeals challenging the rejection of a rebate claim were dismissed due to a delay of 211 days in filing beyond the 60-day limitation period. The Commissioner lacked power to condone such a prolonged delay. The Appellate Tribunal expedited the appeals' disposal considering the minor issue and lack of objections. Emphasizing adherence to statutory timelines, the Tribunal highlighted the 60-day period's significance from the receipt of the order. The dismissal was upheld as no substantial legal questions meriting High Court intervention were identified. Case-Laws Central Excise Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394273