https://www.taxtmi.com/caselaws?id=767752 The CESTAT New Delhi dismissed an appeal as time-barred. The original order dated 04.09.2020 was received by appellant on 10.09.2020, requiring appeal filing by 10.11.2020 or latest by 10.12.2020 under Section 85 proviso. However, the appeal was filed on 22.08.2022. Despite SC's exclusion of limitation period from 01.03.2020 to 28.02.2022 in suo moto writ petition No. 3 of 2020, the appeal remained beyond the condonable period. Following Singh Enterprises precedent, the Commissioner (Appeals) lacked statutory power to condone delays exceeding 30 days beyond the two-month period, as Section 5 of Limitation Act is completely excluded. en-us Tue, 18 Mar 2025 00:00:00 +0530 Tue, 25 Mar 2025 08:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767752 The CESTAT New Delhi dismissed an appeal as time-barred. The original order dated 04.09.2020 was received by appellant on 10.09.2020, requiring appeal filing by 10.11.2020 or latest by 10.12.2020 under Section 85 proviso. However, the appeal was filed on 22.08.2022. Despite SC's exclusion of limitation period from 01.03.2020 to 28.02.2022 in suo moto writ petition No. 3 of 2020, the appeal remained beyond the condonable period. Following Singh Enterprises precedent, the Commissioner (Appeals) lacked statutory power to condone delays exceeding 30 days beyond the two-month period, as Section 5 of Limitation Act is completely excluded. Case-Laws Service Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767752