20-Day Delay in Review Order Cannot be Excused Without Board Extension or Condonation: CESTAT Dismisses Dept’s Appeal against Nippon

20-Day Delay in Review Order Cannot Be Excused Without Board Extension or Condonation; CESTAT Dismisses Dept's Appeal Against Nippon The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has dismissed the department's appeal against Nippon, ruling that a 20-day delay in filing a review order cannot be excused without a proper extension or condonation from the Board. This decision emphasizes the strict adherence to statutory timelines for departmental appeals and reviews, highlighting that procedural delays, even by government bodies, must be properly justified and condoned as per legal provisions.