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    <title>2025 (1) TMI 961 - CESTAT HYDERABAD</title>
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    <description>CESTAT, Hyderabad (AT) dismissed the appeals as time-barred, upholding the Commissioner (Appeals)&#039;s order. The Commissioner may entertain appeals within 60 days of communication and condone delay for a further 30 days on sufficient cause; it has no power to extend beyond that period. The appellants filed appeals more than six months after communication, well beyond the condonable period, so dismissal on limitation grounds was proper. The Tribunal found no scope to interfere with the Commissioner (Appeals)&#039;s orders and dismissed the appeal.</description>
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      <title>2025 (1) TMI 961 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=764897</link>
      <description>CESTAT, Hyderabad (AT) dismissed the appeals as time-barred, upholding the Commissioner (Appeals)&#039;s order. The Commissioner may entertain appeals within 60 days of communication and condone delay for a further 30 days on sufficient cause; it has no power to extend beyond that period. The appellants filed appeals more than six months after communication, well beyond the condonable period, so dismissal on limitation grounds was proper. The Tribunal found no scope to interfere with the Commissioner (Appeals)&#039;s orders and dismissed the appeal.</description>
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