https://www.taxtmi.com/caselaws?id=121089 The Appellate Tribunal CESTAT, Chennai dismissed the appeal for condonation of delay in filing against the Commissioner's decision, emphasizing the finality of the acceptance of the impugned order. The Tribunal ruled that once accepted, the decision stands unless challenged in court, and the subsequent decision to file the appeal was considered a review of a review not provided for in the Finance Act. The appeal was rejected due to lack of cause of action, despite the Department's argument based on new information received post-acceptance. The application for condonation of delay was also dismissed. en-us Mon, 18 Dec 2006 00:00:00 +0530 Thu, 26 Jul 2012 15:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121089 The Appellate Tribunal CESTAT, Chennai dismissed the appeal for condonation of delay in filing against the Commissioner's decision, emphasizing the finality of the acceptance of the impugned order. The Tribunal ruled that once accepted, the decision stands unless challenged in court, and the subsequent decision to file the appeal was considered a review of a review not provided for in the Finance Act. The appeal was rejected due to lack of cause of action, despite the Department's argument based on new information received post-acceptance. The application for condonation of delay was also dismissed. Case-Laws Service Tax Mon, 18 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121089