https://www.taxtmi.com/caselaws?id=31237 The appeal and cross-objection were dismissed as time-barred under Section 35B(3) of the Central Excise Act. The Tribunal found the reasons for delay, such as pending matters and COD consent, insufficient. Despite arguments regarding tax reduction and COD clearance, the delay was deemed unjustified. The Tribunal clarified that filing an appeal should not be delayed, even if clearances are pending. The interpretation of the ONGC case highlighted the distinction between filing an appeal and seeking clearance later. Consequently, both the appeal and cross-objection were dismissed due to the unjustifiable delay in filing. en-us Wed, 21 May 2008 00:00:00 +0530 Fri, 02 Jan 2009 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31237 The appeal and cross-objection were dismissed as time-barred under Section 35B(3) of the Central Excise Act. The Tribunal found the reasons for delay, such as pending matters and COD consent, insufficient. Despite arguments regarding tax reduction and COD clearance, the delay was deemed unjustified. The Tribunal clarified that filing an appeal should not be delayed, even if clearances are pending. The interpretation of the ONGC case highlighted the distinction between filing an appeal and seeking clearance later. Consequently, both the appeal and cross-objection were dismissed due to the unjustifiable delay in filing. Case-Laws Service Tax Wed, 21 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31237