https://www.taxtmi.com/caselaws?id=435984 The Tribunal upheld the dismissal of the appeal by the Commissioner (Appeals) as the appeal was filed well beyond the extended period allowed for condonation under section 85 of the Finance Act. The delay in filing the appeal was not condoned due to exceeding the statutory time limit, as clarified by the Supreme Court's decision in a similar case. The Tribunal found no error in the Commissioner's decision and dismissed the appeal, emphasizing the importance of adhering to the timeliness requirements outlined in the Finance Act. en-us Thu, 23 Feb 2023 00:00:00 +0530 Fri, 31 Mar 2023 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435984 The Tribunal upheld the dismissal of the appeal by the Commissioner (Appeals) as the appeal was filed well beyond the extended period allowed for condonation under section 85 of the Finance Act. The delay in filing the appeal was not condoned due to exceeding the statutory time limit, as clarified by the Supreme Court's decision in a similar case. The Tribunal found no error in the Commissioner's decision and dismissed the appeal, emphasizing the importance of adhering to the timeliness requirements outlined in the Finance Act. Case-Laws Service Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435984