Commissioner (Appeals) cannot condone delay in appeal filling beyond statutory limit of 3 months

Muktabai Govind Pawar Vs Commissioner of Custom (CESTAT Mumbai)

The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Mumbai bench has held that the Commissioner (Appeals), has no power to condone delay beyond three months under the Finance Act, 1994.

The assessee was aggrieved with the order of the Commissioner (Ap

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