https://www.taxtmi.com/caselaws?id=449154 CESTAT NEW DELHI held that Commissioner (Appeals) lacks competence to condone delay in filing appeals beyond four months (90+30 days) from the original order. In this case, the review order dated 20.05.2014 was not filed within the mandatory three-month period under Section 84. The appeal filed on 07.07.2014 was beyond the permissible 120-day limit. Section 85 proviso only empowers Commissioner (Appeals) to condone delays up to 30 days beyond the initial 90-day period. The appeal was allowed, establishing that statutory time limits cannot be extended beyond prescribed parameters. en-us Mon, 08 Jan 2024 00:00:00 +0530 Wed, 07 Feb 2024 07:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449154 CESTAT NEW DELHI held that Commissioner (Appeals) lacks competence to condone delay in filing appeals beyond four months (90+30 days) from the original order. In this case, the review order dated 20.05.2014 was not filed within the mandatory three-month period under Section 84. The appeal filed on 07.07.2014 was beyond the permissible 120-day limit. Section 85 proviso only empowers Commissioner (Appeals) to condone delays up to 30 days beyond the initial 90-day period. The appeal was allowed, establishing that statutory time limits cannot be extended beyond prescribed parameters. Case-Laws Service Tax Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449154