https://www.taxtmi.com/caselaws?id=182702 The Appellate Tribunal CESTAT NEW DELHI ruled in a case concerning the calculation of the time limit for filing an appeal under Section 85(3A) of the Finance Act, 1994. The Tribunal held that the appeal was timely as the deadline should be counted from the date of disposal of the rectification of mistake application on 19-6-2013, rather than the date of the primary order. Consequently, the appellant's appeal was considered to have been filed within the prescribed period, leading to the waiver of the pre-deposit requirement and remanding of the case for further consideration by the Commissioner (Appeals). en-us Tue, 30 Jun 2015 00:00:00 +0530 Tue, 17 May 2016 23:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182702 The Appellate Tribunal CESTAT NEW DELHI ruled in a case concerning the calculation of the time limit for filing an appeal under Section 85(3A) of the Finance Act, 1994. The Tribunal held that the appeal was timely as the deadline should be counted from the date of disposal of the rectification of mistake application on 19-6-2013, rather than the date of the primary order. Consequently, the appellant's appeal was considered to have been filed within the prescribed period, leading to the waiver of the pre-deposit requirement and remanding of the case for further consideration by the Commissioner (Appeals). Case-Laws Service Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182702