https://www.taxtmi.com/caselaws?id=374270 The Tribunal dismissed the appellant's appeal due to a delay of 29 days in filing before the Tribunal. The appellant's explanation for the delay was accepted by the Tribunal in the interest of justice. However, the appeal was filed beyond the permissible three-month limit prescribed under Section 85 of the Finance Act, 1994. The Tribunal upheld the decision of the Commissioner (Appeals) to dismiss the appeal, highlighting the significance of adhering to statutory timelines for appeals and the limitations on authorities' power to condone delays beyond prescribed limits. en-us Fri, 28 Dec 2018 00:00:00 +0530 Wed, 30 Jan 2019 07:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374270 The Tribunal dismissed the appellant's appeal due to a delay of 29 days in filing before the Tribunal. The appellant's explanation for the delay was accepted by the Tribunal in the interest of justice. However, the appeal was filed beyond the permissible three-month limit prescribed under Section 85 of the Finance Act, 1994. The Tribunal upheld the decision of the Commissioner (Appeals) to dismiss the appeal, highlighting the significance of adhering to statutory timelines for appeals and the limitations on authorities' power to condone delays beyond prescribed limits. Case-Laws Service Tax Fri, 28 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374270