https://www.taxtmi.com/caselaws?id=332029 The Tribunal dismissed the appeal, upholding the first appellate authority's decision based on the limitation issue. The Tribunal allowed an early hearing due to the substantial amount involved but emphasized that the first appellate authority lacked the power to entertain appeals filed after the expiration of the limitation period. The appellant's argument regarding the application for rectification of mistake under Section 74 of the Finance Act, 1994, was not accepted, as the Tribunal clarified that it does not apply to appeals filed beyond the specified time frame. The appeal was rejected, affirming the first appellate authority's decision. en-us Mon, 04 Jul 2016 00:00:00 +0530 Sat, 08 Apr 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332029 The Tribunal dismissed the appeal, upholding the first appellate authority's decision based on the limitation issue. The Tribunal allowed an early hearing due to the substantial amount involved but emphasized that the first appellate authority lacked the power to entertain appeals filed after the expiration of the limitation period. The appellant's argument regarding the application for rectification of mistake under Section 74 of the Finance Act, 1994, was not accepted, as the Tribunal clarified that it does not apply to appeals filed beyond the specified time frame. The appeal was rejected, affirming the first appellate authority's decision. Case-Laws Service Tax Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332029