Appellate Authority can Condone Delay upto 30 Days as per Finance Act: CESTAT

The CESTAT ruled that the Appellate Authority can condone delays of up to 30 days as per the provisions of the Finance Act. This ruling clarifies that the Appellate Authority has the discretion to accept late appeals for a valid reason, provided the delay does not exceed 30 days. The decision ensures that taxpayers and litigants are given a fair opportunity to present their case, even if there is a delay in filing an appeal. The ruling is seen as a step toward ensuring equitable justice and preventing unnecessary hardships due to minor procedural delays.