https://www.taxtmi.com/caselaws?id=217004 The appeal was dismissed by the Tribunal due to being time-barred, as it was filed beyond the statutory period allowed for condonation of delay under the Finance Act, 1994. The appellant's argument that the appeal was inadvertently filed in the wrong office and later refiled in the correct forum was not accepted. The Tribunal emphasized the importance of adhering to statutory limitations and clarified that it lacked the authority to revive a lapsed litigation. The decision highlighted the significance of respecting statutory provisions and the professional responsibility of Chartered Accountants in legal matters. en-us Tue, 12 Jun 2012 00:00:00 +0530 Wed, 23 Jul 2014 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217004 The appeal was dismissed by the Tribunal due to being time-barred, as it was filed beyond the statutory period allowed for condonation of delay under the Finance Act, 1994. The appellant's argument that the appeal was inadvertently filed in the wrong office and later refiled in the correct forum was not accepted. The Tribunal emphasized the importance of adhering to statutory limitations and clarified that it lacked the authority to revive a lapsed litigation. The decision highlighted the significance of respecting statutory provisions and the professional responsibility of Chartered Accountants in legal matters. Case-Laws Service Tax Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217004