https://www.taxtmi.com/caselaws?id=357160 Delay in filing appeals condonation: The Tribunal allowed the appeal, finding it was filed within the limitation period, setting aside the previous order, and remanding the case for further consideration. The appellant's contention that the appeal was within the two-month limit, accounting for a public holiday, was upheld.Rejection of refund claim under Section 11B of the Central Excise Act, 1944: The Tribunal allowed the appeal, determining it was filed within the prescribed two-month period, overturning the earlier order, and sending the case back for a decision on its merits. The appellant's claim under Section 11B of the Central Excise Act was partially rejected but later accepted on appeal.Interpretation of limitation period for filing appeal under Section 85 of the Finance Act: The Tribunal found the appeal was filed within the limitation period, overturning the Commissioner (Appeals)'s decision, and remanding the case for a decision on merits while ensuring compliance with natural justice principles. en-us Fri, 02 Feb 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357160 Delay in filing appeals condonation: The Tribunal allowed the appeal, finding it was filed within the limitation period, setting aside the previous order, and remanding the case for further consideration. The appellant's contention that the appeal was within the two-month limit, accounting for a public holiday, was upheld.Rejection of refund claim under Section 11B of the Central Excise Act, 1944: The Tribunal allowed the appeal, determining it was filed within the prescribed two-month period, overturning the earlier order, and sending the case back for a decision on its merits. The appellant's claim under Section 11B of the Central Excise Act was partially rejected but later accepted on appeal.Interpretation of limitation period for filing appeal under Section 85 of the Finance Act: The Tribunal found the appeal was filed within the limitation period, overturning the Commissioner (Appeals)'s decision, and remanding the case for a decision on merits while ensuring compliance with natural justice principles. Case-Laws Service Tax Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357160