CESTAT cannot Condone Delay Beyond 30 Days in Filing before First Appellate Authority

CESTAT  Condone Delay Beyond 30 Days Filing First Appellate Authority Introduction: In a recent decision, the Central Excise and Service Tax Appellate Tribunal (CESTAT) in Allahabad ruled on the issue of condoning delays in filing appeals beyond the stipulated 30-day period. The case involved Jai Maa Durga Engineers and the Additional Commissioner of Central Excise & Service Tax, and this article provides a comprehensive analysis of the decision’s implications. Detailed Analysis: 1. Background: The case pertained to an appeal filed by Jai Maa Durga Engineers (the Appellant) against ...