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    <title>2025 (8) TMI 894 - CESTAT ALLAHABAD</title>
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    <description>CESTAT ALLAHABAD (AT) dismissed the appeal as time-barred where delay exceeding the prescribed period (more than the two-month filing period plus the one-month condonation limit) was not satisfactorily explained. The Tribunal held the Commissioner (Appeals) correctly refused to condone delay beyond the statutory 30-day extension, leaving the appeal without merit and dismissed.</description>
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      <description>CESTAT ALLAHABAD (AT) dismissed the appeal as time-barred where delay exceeding the prescribed period (more than the two-month filing period plus the one-month condonation limit) was not satisfactorily explained. The Tribunal held the Commissioner (Appeals) correctly refused to condone delay beyond the statutory 30-day extension, leaving the appeal without merit and dismissed.</description>
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