https://www.taxtmi.com/caselaws?id=417842 The Tribunal upheld the dismissal of an appeal challenging a demand with penalty and interest by the Commissioner (Appeals-II), Delhi, due to being filed beyond the statutory time limit of two months, with an additional one-month period under section 85 of the Finance Act 1994. The appellant failed to justify the delay, and the comparison with a similar provision under the Central Excise Act supported the decision. The judgment emphasizes the importance of adhering to statutory time limits for filing appeals and the limited scope for condonation of delays. en-us Tue, 25 Jan 2022 00:00:00 +0530 Thu, 03 Feb 2022 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417842 The Tribunal upheld the dismissal of an appeal challenging a demand with penalty and interest by the Commissioner (Appeals-II), Delhi, due to being filed beyond the statutory time limit of two months, with an additional one-month period under section 85 of the Finance Act 1994. The appellant failed to justify the delay, and the comparison with a similar provision under the Central Excise Act supported the decision. The judgment emphasizes the importance of adhering to statutory time limits for filing appeals and the limited scope for condonation of delays. Case-Laws Service Tax Tue, 25 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417842