https://www.taxtmi.com/highlights?id=92479 CESTAT affirmed dismissal of the appeals for want of limitation, holding that the appeals were lodged beyond the statutory period for filing appeals from Orders-in-Original and beyond the single-month condonation power vested in the Commissioner (Appeals). The Tribunal found no jurisdictional defect in the Commissioner's limitation ruling and rejected appellants' procedural objections to service/receipt as insufficient to extend time. Prior coordinate bench decisions addressing unauthorized receipt or communication failures were considered but distinguished or held inapplicable. Because the appeals were time-barred and no sufficient cause for extension within the statutory proviso was shown, the appeals were dismissed with no adjudication on merits. en-us Sat, 13 Sep 2025 08:47:17 +0530 Sat, 13 Sep 2025 08:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92479 CESTAT affirmed dismissal of the appeals for want of limitation, holding that the appeals were lodged beyond the statutory period for filing appeals from Orders-in-Original and beyond the single-month condonation power vested in the Commissioner (Appeals). The Tribunal found no jurisdictional defect in the Commissioner's limitation ruling and rejected appellants' procedural objections to service/receipt as insufficient to extend time. Prior coordinate bench decisions addressing unauthorized receipt or communication failures were considered but distinguished or held inapplicable. Because the appeals were time-barred and no sufficient cause for extension within the statutory proviso was shown, the appeals were dismissed with no adjudication on merits. Highlights Central Excise Sat, 13 Sep 2025 08:47:17 +0530 https://www.taxtmi.com/highlights?id=92479