https://www.taxtmi.com/caselaws?id=251125 The court interpreted Section 85(3) of the Finance Act, 1994, allowing a two-month appeal period for adjudication orders on service tax, interest, or penalty. Despite the petitioner's appeal delay of over three months, attributed to an erroneous statement in the order, the court exercised discretion to quash the order and directed a fresh hearing. The court acknowledged the delay was non-wilful due to difficulties in obtaining records. The first respondent was instructed to finalize the appeal within four months, concluding the legal proceedings. en-us Tue, 03 Dec 2013 00:00:00 +0530 Thu, 04 Sep 2014 17:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251125 The court interpreted Section 85(3) of the Finance Act, 1994, allowing a two-month appeal period for adjudication orders on service tax, interest, or penalty. Despite the petitioner's appeal delay of over three months, attributed to an erroneous statement in the order, the court exercised discretion to quash the order and directed a fresh hearing. The court acknowledged the delay was non-wilful due to difficulties in obtaining records. The first respondent was instructed to finalize the appeal within four months, concluding the legal proceedings. Case-Laws Service Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251125