https://www.taxtmi.com/caselaws?id=177234 The Appellate Tribunal CESTAT, Bangalore dismissed the appeal by a Public Sector Undertaking as time-barred due to an unexplained delay of around 225 days in filing the appeal under Section 86(3) of the Finance Act, 1994. The appellant's failure to provide sufficient justification for the delay, coupled with filing a Section 74 application after the statutory period had lapsed, led to the dismissal of the condonation application and the appeal. The Tribunal emphasized the lack of bona fides in the appellant's actions and the unreasonable delay in seeking rectification under Section 74. en-us Fri, 18 Jan 2013 00:00:00 +0530 Tue, 05 Jan 2016 18:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177234 The Appellate Tribunal CESTAT, Bangalore dismissed the appeal by a Public Sector Undertaking as time-barred due to an unexplained delay of around 225 days in filing the appeal under Section 86(3) of the Finance Act, 1994. The appellant's failure to provide sufficient justification for the delay, coupled with filing a Section 74 application after the statutory period had lapsed, led to the dismissal of the condonation application and the appeal. The Tribunal emphasized the lack of bona fides in the appellant's actions and the unreasonable delay in seeking rectification under Section 74. Case-Laws Service Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177234