https://www.taxtmi.com/caselaws?id=233672 The Tribunal upheld the rejection of the appeal against an order by the Commissioner (Appeals) due to a significant delay of 147 days beyond the prescribed limitation period under Section 85 of the Finance Act 1994. Relying on precedent from a Supreme Court case, the Tribunal determined that the Commissioner (Appeals) lacked the authority to condone delays exceeding 30 days, leading to the dismissal of the appeal. The decision was based on the inapplicability of Section 85(3) to condone the delay, resulting in the rejection of the appeal and the disposal of the stay application. en-us Wed, 20 Feb 2013 00:00:00 +0530 Fri, 10 May 2013 13:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233672 The Tribunal upheld the rejection of the appeal against an order by the Commissioner (Appeals) due to a significant delay of 147 days beyond the prescribed limitation period under Section 85 of the Finance Act 1994. Relying on precedent from a Supreme Court case, the Tribunal determined that the Commissioner (Appeals) lacked the authority to condone delays exceeding 30 days, leading to the dismissal of the appeal. The decision was based on the inapplicability of Section 85(3) to condone the delay, resulting in the rejection of the appeal and the disposal of the stay application. Case-Laws Service Tax Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233672