https://www.taxtmi.com/caselaws?id=75589 The Tribunal dismissed the appeal as time-barred under Section 85(3) of the Finance Act 1994. It clarified that the appeal period consisted of an initial three months from the order date, with a potential additional three months for sufficient cause. Despite arguments based on the General Clauses Act, the Tribunal found the appeal was filed beyond the condonable period, emphasizing adherence to statutory timelines and the need for adequate justification for any delay in filing an appeal. en-us Wed, 02 Sep 2009 00:00:00 +0530 Thu, 06 May 2010 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75589 The Tribunal dismissed the appeal as time-barred under Section 85(3) of the Finance Act 1994. It clarified that the appeal period consisted of an initial three months from the order date, with a potential additional three months for sufficient cause. Despite arguments based on the General Clauses Act, the Tribunal found the appeal was filed beyond the condonable period, emphasizing adherence to statutory timelines and the need for adequate justification for any delay in filing an appeal. Case-Laws Service Tax Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75589