https://www.taxtmi.com/caselaws?id=270602 The Tribunal upheld the Commissioner's decision to dismiss the appeal as not maintainable due to being filed beyond the prescribed time period under Section 85(3) of the Finance Act, 1994. Despite the appellant's plea on merit and citing an employee's leave as the reason for the delay, the Tribunal found the reasons provided did not constitute sufficient cause for condonation of delay. Comparisons with relevant case laws emphasized the need for justifiable grounds for condonation, which the appellant failed to demonstrate. The appeal was dismissed based on the lack of sufficient cause for the delay in filing. en-us Thu, 15 Oct 2015 00:00:00 +0530 Mon, 11 Jan 2016 11:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270602 The Tribunal upheld the Commissioner's decision to dismiss the appeal as not maintainable due to being filed beyond the prescribed time period under Section 85(3) of the Finance Act, 1994. Despite the appellant's plea on merit and citing an employee's leave as the reason for the delay, the Tribunal found the reasons provided did not constitute sufficient cause for condonation of delay. Comparisons with relevant case laws emphasized the need for justifiable grounds for condonation, which the appellant failed to demonstrate. The appeal was dismissed based on the lack of sufficient cause for the delay in filing. Case-Laws Service Tax Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270602