https://www.taxtmi.com/caselaws?id=2256 In service tax appeals, the appellate limitation is governed by Section 85(3) of the Finance Act, 1994, not by Section 35 of the Central Excise Act, 1944. The Commissioner (Appeals) had dismissed the appeal as time-barred on the wrong limitation provision, so the Tribunal treated any delay as condoned, set aside the dismissal, and remanded the matter for fresh decision on merits after hearing the assessee. en-us Mon, 29 Jan 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2256 In service tax appeals, the appellate limitation is governed by Section 85(3) of the Finance Act, 1994, not by Section 35 of the Central Excise Act, 1944. The Commissioner (Appeals) had dismissed the appeal as time-barred on the wrong limitation provision, so the Tribunal treated any delay as condoned, set aside the dismissal, and remanded the matter for fresh decision on merits after hearing the assessee. Case-Laws Service Tax Mon, 29 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2256