The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has dismissed an appeal on the ground that it was filed beyond the statutorily permissible period, reaffirming that appellate authorities have no power to condone delay beyond the prescribed limit. The bench of Sanjiv Srivastava (Technical Member) has observed that section 85(3A) clearly prescribes…
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