https://www.taxtmi.com/caselaws?id=235302 The Tribunal condoned an 11-day delay in filing the appeal, considering the appellant's satisfactory explanation related to property attachment issues. However, the appeal against the Order-in-Original under section 73C of the Finance Act, 1994, was deemed not maintainable under section 86, as section 73C does not adjudicate service tax liability or penalties. The Tribunal clarified that orders under section 73C are not appealable, emphasizing the distinction between sections of the Finance Act and providing clarity on appeal provisions for aggrieved parties. en-us Tue, 18 Jun 2013 00:00:00 +0530 Mon, 06 Jan 2014 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235302 The Tribunal condoned an 11-day delay in filing the appeal, considering the appellant's satisfactory explanation related to property attachment issues. However, the appeal against the Order-in-Original under section 73C of the Finance Act, 1994, was deemed not maintainable under section 86, as section 73C does not adjudicate service tax liability or penalties. The Tribunal clarified that orders under section 73C are not appealable, emphasizing the distinction between sections of the Finance Act and providing clarity on appeal provisions for aggrieved parties. Case-Laws Service Tax Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235302