https://www.taxtmi.com/caselaws?id=419902 An appeal under the Finance Act, 1994 was examined on the issue of limitation under Section 85(3A) in light of the COVID-19 extension and the Supreme Court's direction excluding the relevant limitation period. Because the filing dated 25.09.2020 fell within the extended/excluded period, the rejection of the appeal as time-barred was unsustainable. As the Commissioner (Appeals) had not examined the merits, the dispute was remitted for fresh appellate adjudication on merits. en-us Tue, 15 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419902 An appeal under the Finance Act, 1994 was examined on the issue of limitation under Section 85(3A) in light of the COVID-19 extension and the Supreme Court's direction excluding the relevant limitation period. Because the filing dated 25.09.2020 fell within the extended/excluded period, the rejection of the appeal as time-barred was unsustainable. As the Commissioner (Appeals) had not examined the merits, the dispute was remitted for fresh appellate adjudication on merits. Case-Laws Service Tax Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419902