2025 (7) TMI 1938

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....l for Appellant:-Nilay Patel, Rahul Agarwal. Counsel for Respondent:-Gaurav Mahajan. ORDER 1. Heard Sri Rahul Agarwal, learned counsel appearing on behalf of the appellant and Sri Gaurav Mahajan, learned counsel appearing on behalf of the respondent. 2. In the present appeal, counsel appearing on behalf of the appellant has made the following substantial question of law: "Whet....

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....rted in 2008 (221) E.L.T. 163 (S.C.), the appeal is required to be filed within the period as provided under the Act and there is no application of Section 5 of the Limitation Act, 1963 to such appeals. In light of the same, the Supreme Court has held that no power exists with the Commissioner (Appeals) or the Tribunal to condone the said delay. 4. Since the present appeal is with regard ....