https://www.taxtmi.com/caselaws?id=769151 CESTAT Allahabad dismissed the appeal filed by the appellant. The appeal was filed before the Commissioner (Appeal) after more than three months from receipt of the Order-in-Original, exceeding the prescribed two-month period. The Commissioner (Appeal) can only condone delays up to one month beyond the prescribed period. Following SC precedent in Singh Enterprises v. Commissioner of C. Ex., Jamshedpur, the Commissioner (Appeal) cannot condone delays beyond 30 days. The appeal was correctly dismissed on limitation grounds alone. en-us Wed, 16 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769151 CESTAT Allahabad dismissed the appeal filed by the appellant. The appeal was filed before the Commissioner (Appeal) after more than three months from receipt of the Order-in-Original, exceeding the prescribed two-month period. The Commissioner (Appeal) can only condone delays up to one month beyond the prescribed period. Following SC precedent in Singh Enterprises v. Commissioner of C. Ex., Jamshedpur, the Commissioner (Appeal) cannot condone delays beyond 30 days. The appeal was correctly dismissed on limitation grounds alone. Case-Laws Service Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769151