https://www.taxtmi.com/caselaws?id=435505 The Tribunal held that neither it nor the first appellate authority could condone delays beyond the statutory period prescribed under Section 85(3A) of the Finance Act, 1994. Consequently, the Commissioner (Appeals) was justified in dismissing the appeal on the ground of limitation, and the Tribunal upheld the dismissal. en-us Thu, 16 Mar 2023 00:00:00 +0530 Wed, 22 Mar 2023 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435505 The Tribunal held that neither it nor the first appellate authority could condone delays beyond the statutory period prescribed under Section 85(3A) of the Finance Act, 1994. Consequently, the Commissioner (Appeals) was justified in dismissing the appeal on the ground of limitation, and the Tribunal upheld the dismissal. Case-Laws Service Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435505