https://www.taxtmi.com/caselaws?id=396624 The Tribunal upheld the Commissioner (Appeals) decision to dismiss the appeal due to late filing, not condoning the delay beyond the statutory 60-day period as per Section 35 of the Central Excise Act. The appellant's argument for condonation beyond three months was rejected, emphasizing the need for a valid cause. The Tribunal affirmed the decision based on limitations, not considering the death of the appellant during the proceedings. The applications seeking rectification of the final order were dismissed, underscoring adherence to statutory timelines for appeals. en-us Wed, 15 Jan 2020 00:00:00 +0530 Tue, 14 Jul 2020 11:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396624 The Tribunal upheld the Commissioner (Appeals) decision to dismiss the appeal due to late filing, not condoning the delay beyond the statutory 60-day period as per Section 35 of the Central Excise Act. The appellant's argument for condonation beyond three months was rejected, emphasizing the need for a valid cause. The Tribunal affirmed the decision based on limitations, not considering the death of the appellant during the proceedings. The applications seeking rectification of the final order were dismissed, underscoring adherence to statutory timelines for appeals. Case-Laws Service Tax Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396624