https://www.taxtmi.com/caselaws?id=362027 The Tribunal allowed the Miscellaneous Applications seeking condonation of a 47-day delay in filing the appeal under Section 86 of the Finance Act, 1994, as the explanation provided was deemed a sufficient cause. However, the Tribunal upheld the dismissal of the appeals under Section 35 of the Central Excise Act, stating that the Commissioner (Appeals) rightly rejected the appeal as time-barred, emphasizing that the legislative intent only allows for condonation of delay up to 30 days after the initial 60-day period, without applying Section 5 of the Limitation Act. en-us Wed, 09 May 2018 00:00:00 +0530 Tue, 19 Jun 2018 09:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362027 The Tribunal allowed the Miscellaneous Applications seeking condonation of a 47-day delay in filing the appeal under Section 86 of the Finance Act, 1994, as the explanation provided was deemed a sufficient cause. However, the Tribunal upheld the dismissal of the appeals under Section 35 of the Central Excise Act, stating that the Commissioner (Appeals) rightly rejected the appeal as time-barred, emphasizing that the legislative intent only allows for condonation of delay up to 30 days after the initial 60-day period, without applying Section 5 of the Limitation Act. Case-Laws Service Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362027