https://www.taxtmi.com/caselaws?id=291890 The Tribunal upheld the Commissioner (Appeals) decision based on the Central Excise Act, emphasizing the statutory limitation period and the inability to condone delays beyond the prescribed period. The Tribunal dismissed the appeal due to a delay in filing and the lack of sufficient cause shown, despite the appellant's argument regarding the death of the proprietor during the appeal proceedings. The judgment highlighted the importance of complying with statutory timelines and confirmed the Commissioner (Appeals) order based on limitation grounds, ultimately leading to the dismissal of the applications on 15.01.2020. en-us Wed, 15 Jan 2020 00:00:00 +0530 Sat, 28 Nov 2020 09:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291890 The Tribunal upheld the Commissioner (Appeals) decision based on the Central Excise Act, emphasizing the statutory limitation period and the inability to condone delays beyond the prescribed period. The Tribunal dismissed the appeal due to a delay in filing and the lack of sufficient cause shown, despite the appellant's argument regarding the death of the proprietor during the appeal proceedings. The judgment highlighted the importance of complying with statutory timelines and confirmed the Commissioner (Appeals) order based on limitation grounds, ultimately leading to the dismissal of the applications on 15.01.2020. Case-Laws Service Tax Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291890