https://www.taxtmi.com/caselaws?id=450809 The Tribunal dismissed the Revenue's appeal and Stay application due to a lack of jurisdiction and authorization in filing for Condonation of delay under Section 35E of the Act. The Chief Commissioner's committee reviewed the impugned order beyond the statutory three-month period, violating procedural requirements. The Tribunal emphasized strict adherence to statutory limitations, asserting that only the Board has authority to condone such delays. This decision underscores the importance of compliance with procedural timelines and statutory provisions in appeal and review matters, aligning with legal principles established in prior case law. en-us Tue, 12 Mar 2024 00:00:00 +0530 Thu, 14 Mar 2024 07:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450809 The Tribunal dismissed the Revenue's appeal and Stay application due to a lack of jurisdiction and authorization in filing for Condonation of delay under Section 35E of the Act. The Chief Commissioner's committee reviewed the impugned order beyond the statutory three-month period, violating procedural requirements. The Tribunal emphasized strict adherence to statutory limitations, asserting that only the Board has authority to condone such delays. This decision underscores the importance of compliance with procedural timelines and statutory provisions in appeal and review matters, aligning with legal principles established in prior case law. Case-Laws Central Excise Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450809