https://www.taxtmi.com/caselaws?id=48411 The Court upheld the decision of the Commissioner (Appeals) and Tribunal in refusing to condone the delay in filing an appeal challenging an order by the adjudicating authority. It clarified that in cases of gross injustice where extraordinary circumstances explain the delay, the High Court's writ jurisdiction under Article 226 can be invoked. However, as no such circumstances were demonstrated, the petition was rejected due to the absence of statutory powers allowing condonation of the delay. en-us Fri, 20 Mar 2009 00:00:00 +0530 Fri, 13 May 2011 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48411 The Court upheld the decision of the Commissioner (Appeals) and Tribunal in refusing to condone the delay in filing an appeal challenging an order by the adjudicating authority. It clarified that in cases of gross injustice where extraordinary circumstances explain the delay, the High Court's writ jurisdiction under Article 226 can be invoked. However, as no such circumstances were demonstrated, the petition was rejected due to the absence of statutory powers allowing condonation of the delay. Case-Laws Central Excise Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48411