Appeals dismissed as time-barred; single-month condonation by Commissioner (Appeals) not available, procedural objections insufficient to extend time

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....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.....