https://www.taxtmi.com/caselaws?id=781303 CESTAT dismissed the appeal for being filed beyond the statutory limitation, upholding the Commissioner (Appeals) decision to refuse condonation of delay after 90 days. Although the original adjudication proceeded ex parte and merits were not examined, the Tribunal held it lacked jurisdiction to condone time-barred appeals where the statute prescribes fixed limits, relying on controlling SC precedent. Consequently, despite procedural shortcomings, the impugned order was affirmed and the appellant's appeal was dismissed. en-us Tue, 01 Jul 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781303 CESTAT dismissed the appeal for being filed beyond the statutory limitation, upholding the Commissioner (Appeals) decision to refuse condonation of delay after 90 days. Although the original adjudication proceeded ex parte and merits were not examined, the Tribunal held it lacked jurisdiction to condone time-barred appeals where the statute prescribes fixed limits, relying on controlling SC precedent. Consequently, despite procedural shortcomings, the impugned order was affirmed and the appellant's appeal was dismissed. Case-Laws Service Tax Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781303