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    <title>2023 (8) TMI 1142 - CESTAT NEW DELHI</title>
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    <description>The appeal was dismissed by the Tribunal for being filed beyond the statutory time limit without a condonation of delay application. The appellant filed the appeal after the two-month deadline, despite believing they had 90 days based on accompanying communication. The Tribunal granted the appellant an opportunity to file a condonation application within one month, setting aside the Commissioner&#039;s order. If the application is submitted, the Commissioner will decide on the appeal&#039;s merits accordingly.</description>
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      <description>The appeal was dismissed by the Tribunal for being filed beyond the statutory time limit without a condonation of delay application. The appellant filed the appeal after the two-month deadline, despite believing they had 90 days based on accompanying communication. The Tribunal granted the appellant an opportunity to file a condonation application within one month, setting aside the Commissioner&#039;s order. If the application is submitted, the Commissioner will decide on the appeal&#039;s merits accordingly.</description>
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