https://www.taxtmi.com/caselaws?id=214745 The appeal for waiver of predeposit of service tax and penalty amounting to Rs.1,80,071/- was dismissed due to being filed after the condonable limit of three months as required by Section 85 of the Finance Act, 1994. The appellant's delay of more than three years in filing the appeal led to its dismissal based on the grounds of limitation, in line with the decision in Singh Enterprises Vs. Commissioner of Central Excise. The judge upheld the dismissal, emphasizing the importance of adhering to statutory timelines in filing appeals. en-us Wed, 06 Jun 2012 00:00:00 +0530 Mon, 09 Jul 2012 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214745 The appeal for waiver of predeposit of service tax and penalty amounting to Rs.1,80,071/- was dismissed due to being filed after the condonable limit of three months as required by Section 85 of the Finance Act, 1994. The appellant's delay of more than three years in filing the appeal led to its dismissal based on the grounds of limitation, in line with the decision in Singh Enterprises Vs. Commissioner of Central Excise. The judge upheld the dismissal, emphasizing the importance of adhering to statutory timelines in filing appeals. Case-Laws Service Tax Wed, 06 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214745