https://www.taxtmi.com/caselaws?id=31589 The Tribunal granted condonation of delay in filing an appeal under Section 86 of the Finance Act, 1994. The delay of 441 days was attributed to the Chief Commissioner's decision, which lacked legal sanctity. The Tribunal found the delay not deliberate or intentional, allowing the condonation application. It clarified that the subsequent decision did not amount to a review and tagged the appeal for further proceedings with other Service Tax Appeal numbers. The decision was based on the lack of deliberate intent in the delay and procedural errors in decision-making. en-us Fri, 08 Aug 2008 00:00:00 +0530 Tue, 30 Dec 2008 20:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31589 The Tribunal granted condonation of delay in filing an appeal under Section 86 of the Finance Act, 1994. The delay of 441 days was attributed to the Chief Commissioner's decision, which lacked legal sanctity. The Tribunal found the delay not deliberate or intentional, allowing the condonation application. It clarified that the subsequent decision did not amount to a review and tagged the appeal for further proceedings with other Service Tax Appeal numbers. The decision was based on the lack of deliberate intent in the delay and procedural errors in decision-making. Case-Laws Central Excise Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31589