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    <title>2021 (10) TMI 334 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the rejection of the appeal as time-barred based on the statutory time limit for filing appeals and the limitations on the condonable period as established by the Hon&#039;ble Apex Court. The Tribunal&#039;s decision was guided by the legal precedent set by the higher court, emphasizing the importance of adhering to the prescribed time limits for filing appeals. The case serves as a reminder of the strict adherence to statutory timelines in legal proceedings and the limited scope for condonation of delays beyond the specified grace period.</description>
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      <description>The Tribunal upheld the rejection of the appeal as time-barred based on the statutory time limit for filing appeals and the limitations on the condonable period as established by the Hon&#039;ble Apex Court. The Tribunal&#039;s decision was guided by the legal precedent set by the higher court, emphasizing the importance of adhering to the prescribed time limits for filing appeals. The case serves as a reminder of the strict adherence to statutory timelines in legal proceedings and the limited scope for condonation of delays beyond the specified grace period.</description>
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