https://www.taxtmi.com/caselaws?id=189614 The court upheld the first appellate authority's decision to dismiss the appeal due to a delay of 142 days in filing, emphasizing strict adherence to the statutory limitation period. Despite the petitioner's argument of timely filing based on the date of service, the court ruled that the appeal had to be filed within 90 days as per the Finance Act, 1994. Citing legal precedents, the court held that specific statutory limitation periods override general laws, and the delay could not be condoned beyond the prescribed limit. Consequently, the court dismissed the petition, ruling in favor of the revenue and against the assessee. en-us Thu, 05 Mar 2015 00:00:00 +0530 Sat, 14 Jan 2017 06:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189614 The court upheld the first appellate authority's decision to dismiss the appeal due to a delay of 142 days in filing, emphasizing strict adherence to the statutory limitation period. Despite the petitioner's argument of timely filing based on the date of service, the court ruled that the appeal had to be filed within 90 days as per the Finance Act, 1994. Citing legal precedents, the court held that specific statutory limitation periods override general laws, and the delay could not be condoned beyond the prescribed limit. Consequently, the court dismissed the petition, ruling in favor of the revenue and against the assessee. Case-Laws Service Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189614