https://www.taxtmi.com/caselaws?id=214175 The Tribunal summarily disposed of the appeal after waiving the predeposit. The original demand was confirmed, including interest and penalty. The appeal dismissal by the Commissioner (Appeals) due to delay was challenged, citing confusion over the invoked provisions. The appellant argued for condonation under Section 85 of the Finance Act, while the Departmental Representative asserted Section 35 of the Central Excise Act applied. The Tribunal noted the confusion in invoking the law and remanded the matter for clarification, stressing the need for clarity in legal provisions. en-us Fri, 30 Sep 2011 00:00:00 +0530 Wed, 20 Jun 2012 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214175 The Tribunal summarily disposed of the appeal after waiving the predeposit. The original demand was confirmed, including interest and penalty. The appeal dismissal by the Commissioner (Appeals) due to delay was challenged, citing confusion over the invoked provisions. The appellant argued for condonation under Section 85 of the Finance Act, while the Departmental Representative asserted Section 35 of the Central Excise Act applied. The Tribunal noted the confusion in invoking the law and remanded the matter for clarification, stressing the need for clarity in legal provisions. Case-Laws Service Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214175