https://www.taxtmi.com/caselaws?id=183514 Delay in filing the appeal before the Tribunal was condoned because the explanation of serious illness and being bedridden was accepted. The Tribunal also applied the mandatory limitation scheme under section 85(3A) of the Finance Act, 1994 and held that the Commissioner (Appeals) had no power to condone delay beyond the outer statutory limit. As the appeal before the Commissioner (Appeals) was filed beyond the condonable period, the challenge could not be maintained and the appeal before the Tribunal was dismissed. en-us Wed, 14 Oct 2015 00:00:00 +0530 Sat, 11 Jun 2016 13:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183514 Delay in filing the appeal before the Tribunal was condoned because the explanation of serious illness and being bedridden was accepted. The Tribunal also applied the mandatory limitation scheme under section 85(3A) of the Finance Act, 1994 and held that the Commissioner (Appeals) had no power to condone delay beyond the outer statutory limit. As the appeal before the Commissioner (Appeals) was filed beyond the condonable period, the challenge could not be maintained and the appeal before the Tribunal was dismissed. Case-Laws Service Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183514