Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
The dominant issue was whether an appeal filed beyond the statutory period prescribed under Section 85(3A) of the Finance Act, 1994 could be entertained when the delay exceeded the maximum condonable limit (60 days plus a further 30 days). The tribunal held that the right of appeal is purely statutory and cannot be enlarged on equitable considerations; filing in an incorrect forum or attributing delay to one's own mistake does not confer a right to bypass a clear limitation bar, nor attract exclusion of time under general limitation principles. Consequently, the time-barred appeal was not entertainable and was dismissed. - CESTAT
The dominant issue was whether an appeal filed beyond the statutory period prescribed under Section 85(3A) of the Finance Act, 1994 could be entertained when the delay exceeded the maximum condonable limit (60 days plus a further 30 days). The tribunal held that the right of appeal is purely statutory and cannot be enlarged on equitable considerations; filing in an incorrect forum or attributing delay to one's own mistake does not confer a right to bypass a clear limitation bar, nor attract exclusion of time under general limitation principles. Consequently, the time-barred appeal was not entertainable and was dismissed. - CESTAT
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