Appeal Filing Deadline u/s 85(3) Cannot Be Extended Once Expired by Tribunal or First Appellate Authority. https://www.taxtmi.com/highlights?id=68851 Condonation of delay in filing appeal - it is well settled that once the period of limitation expired as prescribed u/s. 85(3) ibid neither the Tribunal nor the first appellate authority has power to condone the delay in filing the appeal beyond the statutory period. - AT en-us Wed, 22 Mar 2023 08:39:10 +0530 Wed, 22 Mar 2023 08:39:10 +0530 TaxTMI RSS Generator Appeal Filing Deadline u/s 85(3) Cannot Be Extended Once Expired by Tribunal or First Appellate Authority. https://www.taxtmi.com/highlights?id=68851 Condonation of delay in filing appeal - it is well settled that once the period of limitation expired as prescribed u/s. 85(3) ibid neither the Tribunal nor the first appellate authority has power to condone the delay in filing the appeal beyond the statutory period. - AT Highlights Service Tax Wed, 22 Mar 2023 08:39:10 +0530 https://www.taxtmi.com/highlights?id=68851