https://www.taxtmi.com/caselaws?id=123841 The Tribunal allowed the condonation of delay application in the case concerning the appeal filed 441 days after the relevant date under Section 86 of the Finance Act, 1994. It held that the delay was due to an error by the Chief Commissioner in making a final decision without forwarding it to the Board. The subsequent decision by the Committee of Chief Commissioners was considered the first decision by the competent authority, not a review, leading to the acceptance of the condonation application and tagging the appeal with related cases for further proceedings. en-us Fri, 08 Aug 2008 00:00:00 +0530 Fri, 21 Sep 2012 11:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123841 The Tribunal allowed the condonation of delay application in the case concerning the appeal filed 441 days after the relevant date under Section 86 of the Finance Act, 1994. It held that the delay was due to an error by the Chief Commissioner in making a final decision without forwarding it to the Board. The subsequent decision by the Committee of Chief Commissioners was considered the first decision by the competent authority, not a review, leading to the acceptance of the condonation application and tagging the appeal with related cases for further proceedings. Case-Laws Central Excise Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123841