https://www.taxtmi.com/caselaws?id=768013 CESTAT Allahabad dismissed the appeal filed beyond the permissible time limit. The appellant received the adjudicating authority's order on 29.07.2022, requiring appeal filing within 60 days by 29.09.2022. The Commissioner (Appeals) could extend this by one month until 29.10.2022, but the appeal was filed after this extended deadline. Following SC precedent in Singh Enterprises, the Commissioner correctly held no authority existed to condone delays beyond 30 days under Section 35 of the Central Excise Act, resulting in appeal dismissal. en-us Tue, 25 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 12:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768013 CESTAT Allahabad dismissed the appeal filed beyond the permissible time limit. The appellant received the adjudicating authority's order on 29.07.2022, requiring appeal filing within 60 days by 29.09.2022. The Commissioner (Appeals) could extend this by one month until 29.10.2022, but the appeal was filed after this extended deadline. Following SC precedent in Singh Enterprises, the Commissioner correctly held no authority existed to condone delays beyond 30 days under Section 35 of the Central Excise Act, resulting in appeal dismissal. Case-Laws Service Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768013