https://www.taxtmi.com/caselaws?id=350159 The appeal in this case was dismissed due to being filed beyond the statutory period and the inability to condone the delay. The appellants failed to establish filing the appeal within the prescribed two-month period as mandated by Section 85 of the Finance Act, 1994. Despite claiming to have filed with the wrong authority, the lack of proper authentication and acknowledgment led to doubts about the filing date and location, resulting in the dismissal of the appeal. The first appellate authority's decision was upheld, emphasizing the importance of adhering to statutory timelines and providing concrete evidence to support claims. en-us Mon, 23 Oct 2017 00:00:00 +0530 Tue, 14 Nov 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350159 The appeal in this case was dismissed due to being filed beyond the statutory period and the inability to condone the delay. The appellants failed to establish filing the appeal within the prescribed two-month period as mandated by Section 85 of the Finance Act, 1994. Despite claiming to have filed with the wrong authority, the lack of proper authentication and acknowledgment led to doubts about the filing date and location, resulting in the dismissal of the appeal. The first appellate authority's decision was upheld, emphasizing the importance of adhering to statutory timelines and providing concrete evidence to support claims. Case-Laws Service Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350159