𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗔𝗽𝗽𝗲𝗮𝗹𝘀 𝗕𝗲𝘆𝗼𝗻𝗱 𝗖𝗼𝗻𝗱𝗼𝗻𝗮𝗯𝗹𝗲 𝗣𝗲𝗿𝗶𝗼𝗱. 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝘀𝘁𝗮𝘁𝗲𝗱: "The Commissioner (Appeals) has no power to condone the delay beyond 30 days / 90 days."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. LGW Ltd. 𝗜𝘀𝘀𝘂𝗲: Appeals filed after 43, 40, and 37 months, exceeding the three-month condonable period under Section 85(3) of the Finance Act. 𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The Commissioner (Appeals) dismissed the appeals due to excessive delay.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁 (𝟮𝟮 𝗗𝗲𝗰𝗲𝗺𝗯𝗲𝗿 𝟮𝟬𝟮𝟯): The Tribunal upheld the dismissal, affirming that no authority can condone delays beyond the statutory period.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. LGW Ltd. vs. Commissioner of Service Tax & Central Excise, Kolkata 𝗗𝗮𝘁𝗲: 22 December 2023 📜 This ruling emphasizes strict compliance with appeal timelines and the limitations on condoning delays.