https://www.taxtmi.com/caselaws?id=251039 The appeal was allowed by the Appellate Tribunal CESTAT MUMBAI as the delay in filing was found to be condonable under Section 85(3A) of the Finance Act, 1994. The matter was remanded back to the lower appellate authority for a decision on merits, emphasizing the appellant's right to be heard. The Tribunal did not address the proper application of Rule 6(3) and 6(5) of CENVAT Credit Rules, 2004, focusing solely on the timeliness of the appeal. The decision underscores the importance of timely appeals and ensuring due process for appellants. en-us Mon, 28 Jul 2014 00:00:00 +0530 Thu, 02 Jul 2015 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251039 The appeal was allowed by the Appellate Tribunal CESTAT MUMBAI as the delay in filing was found to be condonable under Section 85(3A) of the Finance Act, 1994. The matter was remanded back to the lower appellate authority for a decision on merits, emphasizing the appellant's right to be heard. The Tribunal did not address the proper application of Rule 6(3) and 6(5) of CENVAT Credit Rules, 2004, focusing solely on the timeliness of the appeal. The decision underscores the importance of timely appeals and ensuring due process for appellants. Case-Laws Service Tax Mon, 28 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251039