https://www.taxtmi.com/caselaws?id=278971 The revision application was dismissed as time-barred due to a significant delay in filing beyond the 3-month limit specified by law. Additionally, the Deputy Commissioner was found to lack the authority to modify orders under Section 74 of the Finance Act, as this provision is meant for correcting mistakes, not for issuing fresh decisions. Consequently, the Deputy Commissioner's subsequent order modifying the initial decision was deemed unauthorized. en-us Tue, 06 Feb 2018 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278971 The revision application was dismissed as time-barred due to a significant delay in filing beyond the 3-month limit specified by law. Additionally, the Deputy Commissioner was found to lack the authority to modify orders under Section 74 of the Finance Act, as this provision is meant for correcting mistakes, not for issuing fresh decisions. Consequently, the Deputy Commissioner's subsequent order modifying the initial decision was deemed unauthorized. Case-Laws Service Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278971