https://www.taxtmi.com/caselaws?id=359286 The Appellate Tribunal CESTAT CHENNAI considered a case involving a delay in filing an appeal by the Revenue, seeking condonation of a 25-day delay due to administrative reasons. The Tribunal, after analyzing Section 86 of the Finance Act, 1994, concluded that the delay was nominal and adequately explained, justifying its condonation. The Tribunal emphasized its discretion to condone delays beyond the prescribed period and rejected the respondent's objection regarding the timing of authorization issuance. This decision highlights the Tribunal's role in ensuring access to justice and upholding procedural requirements under the law. en-us Wed, 06 Sep 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359286 The Appellate Tribunal CESTAT CHENNAI considered a case involving a delay in filing an appeal by the Revenue, seeking condonation of a 25-day delay due to administrative reasons. The Tribunal, after analyzing Section 86 of the Finance Act, 1994, concluded that the delay was nominal and adequately explained, justifying its condonation. The Tribunal emphasized its discretion to condone delays beyond the prescribed period and rejected the respondent's objection regarding the timing of authorization issuance. This decision highlights the Tribunal's role in ensuring access to justice and upholding procedural requirements under the law. Case-Laws Service Tax Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359286