https://www.taxtmi.com/caselaws?id=411540 The appeal against the dismissal of the appeal due to a delay in filing within the statutory period under section 85(3A) of the Finance Act, 1994 was dismissed. The appellant failed to file the appeal within the prescribed two-month period, leading to the Commissioner (Appeals) relying on the decision in Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur [2008 (221) ELT 163 (SC)], which clarified that only a delay of up to 30 days beyond the normal 60-day period for appeal filing can be condoned. As a result, the dismissal of the appeal was upheld. en-us Wed, 25 Aug 2021 00:00:00 +0530 Fri, 27 Aug 2021 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411540 The appeal against the dismissal of the appeal due to a delay in filing within the statutory period under section 85(3A) of the Finance Act, 1994 was dismissed. The appellant failed to file the appeal within the prescribed two-month period, leading to the Commissioner (Appeals) relying on the decision in Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur [2008 (221) ELT 163 (SC)], which clarified that only a delay of up to 30 days beyond the normal 60-day period for appeal filing can be condoned. As a result, the dismissal of the appeal was upheld. Case-Laws Service Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411540