Commissioner (Appeals) cannot condone delay beyond 30 days: CESTAT Allahabad

Tehsildar Koil Vs Commissioner of Central Excise (CESTAT Allahabad) Introduction: The case of Tehsildar Koil Vs Commissioner of Central Excise, as adjudicated by CESTAT Allahabad, raises crucial questions about the Commissioner (Appeals)’s authority to condone delays in filing appeals. This article delves into the specific scenario, analyzing the legal provisions and citing relevant precedents. Detailed Analysis: The central contention revolves around Order-in-Appeal No.450-ST/APPL/LKO/2019, dated 14/08/2019, issued by the Commissioner (Appeals) Customs, Central Excise & Service Tax,...