AdvertisementTata Motors Limited Vs Commissioner (CESTAT Kolkata) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerned the confirmation of Central Excise duty demand of Rs.13,63,639/- for the period November 2015 to March 2017. The Adjudicating Authority confirmed the demand, and the Commissioner (Appeals) dismissed the appellant’s appeal on the ground that it had been filed with a delay of 8 days beyond the prescribed period. The appellant submitted that the delay of eight days fell within the condonable period available to the Commissioner (Appeals) and should...