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 an appeal filed by the department against Nippon, emphasizing that a 20-day delay in submitting a review order cannot be excused without proper extension or condonation from the Board. This ruling highlights the strict adherence to statutory timelines for government agencies in appellate processes, reinforcing that procedural delays, even by official bodies, must be properly justified and condoned as per legal provisions.