https://www.taxtmi.com/caselaws?id=218558 The appeal was dismissed by the Tribunal due to a delay of 88 days in filing the appeal challenging an order-in-original. The Commissioner (Appeals) had dismissed the appeal based on this delay, citing the 90-day limitation period under Section 85 of the Finance Act, 1994. The appellant's explanation of being abroad during the relevant period, resulting in delayed preparation of appeal documents, was accepted by the Tribunal. As the dismissal was solely on the ground of limitation, the matter was remanded for a fresh decision on merits, ensuring the appellant a fair hearing beyond the limitation issue. en-us Tue, 13 Dec 2011 00:00:00 +0530 Tue, 13 May 2014 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218558 The appeal was dismissed by the Tribunal due to a delay of 88 days in filing the appeal challenging an order-in-original. The Commissioner (Appeals) had dismissed the appeal based on this delay, citing the 90-day limitation period under Section 85 of the Finance Act, 1994. The appellant's explanation of being abroad during the relevant period, resulting in delayed preparation of appeal documents, was accepted by the Tribunal. As the dismissal was solely on the ground of limitation, the matter was remanded for a fresh decision on merits, ensuring the appellant a fair hearing beyond the limitation issue. Case-Laws Service Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218558