https://www.taxtmi.com/caselaws?id=442396 The appeal was dismissed due to a delay in filing beyond the prescribed period set out in section 85(3A) of the Finance Act. The Commissioner (Appeals) correctly relied on the Supreme Court decision in Singh Enterprises case, which emphasized strict adherence to time limits for filing appeals. The appellant's argument of sufficient cause for the delay was not accepted, and the appeal was consequently dismissed in accordance with the statutory provisions and legal interpretation provided by the court. en-us Wed, 23 Aug 2023 00:00:00 +0530 Thu, 31 Aug 2023 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442396 The appeal was dismissed due to a delay in filing beyond the prescribed period set out in section 85(3A) of the Finance Act. The Commissioner (Appeals) correctly relied on the Supreme Court decision in Singh Enterprises case, which emphasized strict adherence to time limits for filing appeals. The appellant's argument of sufficient cause for the delay was not accepted, and the appeal was consequently dismissed in accordance with the statutory provisions and legal interpretation provided by the court. Case-Laws Service Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442396