https://www.taxtmi.com/caselaws?id=431350 The appeal was dismissed by the Tribunal as time-barred under Section 85 of the Finance Act, 1994, and Rule 20 of CESTAT (Procedure) Rules, 1982. The Commissioner (Appeals) upheld the dismissal citing limited power to condone delay beyond statutory limits. The Tribunal, following legal precedents, dismissed the appeal for non-prosecution due to the absence of the appellant's counsel during the hearing. en-us Mon, 05 Dec 2022 00:00:00 +0530 Mon, 12 Dec 2022 06:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431350 The appeal was dismissed by the Tribunal as time-barred under Section 85 of the Finance Act, 1994, and Rule 20 of CESTAT (Procedure) Rules, 1982. The Commissioner (Appeals) upheld the dismissal citing limited power to condone delay beyond statutory limits. The Tribunal, following legal precedents, dismissed the appeal for non-prosecution due to the absence of the appellant's counsel during the hearing. Case-Laws Service Tax Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431350