325-Day Delay in Filing Appeal due to Medical Reasons: CESTAT dismisses Appeal for Exceeding Statutory Limit

CESTAT dismissed an appeal due to a 325-day delay in filing, despite the appellant citing medical reasons for the delay. The tribunal stated that the statutory limit for filing appeals must be adhered to unless compelling and documented reasons are provided. In this case, the appellant failed to submit sufficient medical evidence to justify the significant delay. The ruling reinforces the importance of complying with statutory timelines in tax disputes to avoid automatic dismissal of cases.