https://www.taxtmi.com/caselaws?id=30151 The Tribunal upheld the Commissioner's dismissal of the appeal as time-barred, without granting a hearing opportunity. The appellant's claim of receiving the order-in-original late was refuted by the Commissioner, relying on the date of service confirmed by the Sub-Post Master. The Tribunal emphasized the importance of adhering to appeal timelines under Section 35, with no discretion for further extensions beyond the prescribed period. Consequently, the appeal was dismissed without requiring a pre-deposit, as the Tribunal found no basis to overturn the Commissioner's decision. en-us Mon, 24 Mar 2008 00:00:00 +0530 Tue, 03 Mar 2009 06:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30151 The Tribunal upheld the Commissioner's dismissal of the appeal as time-barred, without granting a hearing opportunity. The appellant's claim of receiving the order-in-original late was refuted by the Commissioner, relying on the date of service confirmed by the Sub-Post Master. The Tribunal emphasized the importance of adhering to appeal timelines under Section 35, with no discretion for further extensions beyond the prescribed period. Consequently, the appeal was dismissed without requiring a pre-deposit, as the Tribunal found no basis to overturn the Commissioner's decision. Case-Laws Central Excise Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30151