https://www.taxtmi.com/caselaws?id=249758 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal in a case concerning the condonation of delay in filing an appeal under Section 85(3A) of the Finance Act, 1994. The Tribunal found the appellate Commissioner's decision to dismiss the appeal due to a delay of 29 days as arbitrary and invalid, emphasizing the need for a liberal application of discretion in such matters. The order was set aside, and the matter was remanded for further adjudication on merits without costs, highlighting the importance of considering personal circumstances within the legal framework when assessing delays in appeals. en-us Mon, 07 Jul 2014 00:00:00 +0530 Wed, 13 Jan 2016 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249758 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal in a case concerning the condonation of delay in filing an appeal under Section 85(3A) of the Finance Act, 1994. The Tribunal found the appellate Commissioner's decision to dismiss the appeal due to a delay of 29 days as arbitrary and invalid, emphasizing the need for a liberal application of discretion in such matters. The order was set aside, and the matter was remanded for further adjudication on merits without costs, highlighting the importance of considering personal circumstances within the legal framework when assessing delays in appeals. Case-Laws Service Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249758