https://www.taxtmi.com/caselaws?id=270055 The Tribunal upheld the Commissioner (Appeals)'s decision to dismiss the appeal filed beyond the condonable period under Section 85 of the Finance Act, 1994. Despite the appellant's argument regarding the incorrect mention of the limitation period in the adjudication order preamble, the Tribunal affirmed that the Commissioner (Appeals) lacks the authority to condone the delay beyond the statutory limit. Citing legal provisions and previous decisions, the Tribunal rejected the appeal, emphasizing adherence to the specified period for filing appeals. en-us Wed, 23 Sep 2015 00:00:00 +0530 Wed, 28 Sep 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270055 The Tribunal upheld the Commissioner (Appeals)'s decision to dismiss the appeal filed beyond the condonable period under Section 85 of the Finance Act, 1994. Despite the appellant's argument regarding the incorrect mention of the limitation period in the adjudication order preamble, the Tribunal affirmed that the Commissioner (Appeals) lacks the authority to condone the delay beyond the statutory limit. Citing legal provisions and previous decisions, the Tribunal rejected the appeal, emphasizing adherence to the specified period for filing appeals. Case-Laws Service Tax Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270055