https://www.taxtmi.com/caselaws?id=244732 The Tribunal rejected the application seeking condonation of a 317-day delay in filing the appeal, found the appeal not maintainable prima facie, and directed the appellant to predeposit the penalty amount within six weeks. The penalty imposed under Section 76 of the Finance Act 1994 was upheld, with the Tribunal deeming Section 80 inapplicable and rejecting the waiver and stay application. en-us Fri, 15 Feb 2013 00:00:00 +0530 Thu, 06 Mar 2014 06:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244732 The Tribunal rejected the application seeking condonation of a 317-day delay in filing the appeal, found the appeal not maintainable prima facie, and directed the appellant to predeposit the penalty amount within six weeks. The penalty imposed under Section 76 of the Finance Act 1994 was upheld, with the Tribunal deeming Section 80 inapplicable and rejecting the waiver and stay application. Case-Laws Service Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244732