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    <title>Amendment of Section 86</title>
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    <description>The amendment expands the tribunal&#039;s authority so that it may condone delay in filing appeals or cross-objections by the assessee by substituting the reference to permit condonation for matters under the earlier sub-section as well as the additional sub-section, thereby broadening the tribunal&#039;s discretion to admit late filings in service tax appeals.</description>
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      <description>The amendment expands the tribunal&#039;s authority so that it may condone delay in filing appeals or cross-objections by the assessee by substituting the reference to permit condonation for matters under the earlier sub-section as well as the additional sub-section, thereby broadening the tribunal&#039;s discretion to admit late filings in service tax appeals.</description>
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