https://www.taxtmi.com/caselaws?id=435888 The appeal, filed beyond the limitation period under section 85 of the Finance Act, 1994, was dismissed by the Supreme Court. The appellant failed to file the appeal within the prescribed two-month period from the date of receipt of the order. Despite claiming unavoidable circumstances for the delay, the Court held that the Commissioner (Appeals) was justified in dismissing the appeal as it exceeded the statutory limit for condonation. The decision emphasized the importance of showing sufficient cause for delay condonation, ultimately upholding the dismissal of the appeal based on legal provisions and precedents. en-us Mon, 27 Feb 2023 00:00:00 +0530 Wed, 29 Mar 2023 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435888 The appeal, filed beyond the limitation period under section 85 of the Finance Act, 1994, was dismissed by the Supreme Court. The appellant failed to file the appeal within the prescribed two-month period from the date of receipt of the order. Despite claiming unavoidable circumstances for the delay, the Court held that the Commissioner (Appeals) was justified in dismissing the appeal as it exceeded the statutory limit for condonation. The decision emphasized the importance of showing sufficient cause for delay condonation, ultimately upholding the dismissal of the appeal based on legal provisions and precedents. Case-Laws Service Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435888