https://www.taxtmi.com/caselaws?id=296330 The appeals were dismissed as time-barred under Section 85(3) of the Finance Act, 1994. Despite challenges by the appellants regarding the delay in obtaining the High Court's order, the Tribunal upheld the dismissal by the Ld. Commissioner (Appeals). The appellants failed to meet the statutory time limits for filing appeals, even considering the time spent in the High Court proceedings. The Tribunal emphasized adherence to the law and the prescribed time limits, leading to the dismissal of the appeals. en-us Wed, 17 Mar 2021 00:00:00 +0530 Thu, 15 Jul 2021 08:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296330 The appeals were dismissed as time-barred under Section 85(3) of the Finance Act, 1994. Despite challenges by the appellants regarding the delay in obtaining the High Court's order, the Tribunal upheld the dismissal by the Ld. Commissioner (Appeals). The appellants failed to meet the statutory time limits for filing appeals, even considering the time spent in the High Court proceedings. The Tribunal emphasized adherence to the law and the prescribed time limits, leading to the dismissal of the appeals. Case-Laws Customs Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296330