https://www.taxtmi.com/caselaws?id=260547 The High Court upheld the validity of the proviso to Section 85(3) of the Finance Act, 1994, affirmed the jurisdiction of the appellate authority to impose time limits on filing appeals, and rejected the use of Article 226 powers to condone delay in filing appeals based on established legal precedents. en-us Wed, 29 Oct 2014 00:00:00 +0530 Sat, 04 Jul 2015 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260547 The High Court upheld the validity of the proviso to Section 85(3) of the Finance Act, 1994, affirmed the jurisdiction of the appellate authority to impose time limits on filing appeals, and rejected the use of Article 226 powers to condone delay in filing appeals based on established legal precedents. Case-Laws Service Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260547