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.

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