https://www.taxtmi.com/caselaws?id=445371 A statutory appeal filed beyond the prescribed period under section 85 of the Finance Act, 1994 cannot be condoned beyond the outer limit fixed by the limitation scheme, and rejection on that ground is legally sustainable. The commentary also notes that where the petitioner showed material indicating absence from the country during the filing period, the High Court interfered to enable a merits-based disposal. The matter was therefore remitted to the appellate authority for fresh consideration without reference to limitation, subject to pre-deposit. en-us Wed, 13 Sep 2023 00:00:00 +0530 Tue, 07 Nov 2023 08:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445371 A statutory appeal filed beyond the prescribed period under section 85 of the Finance Act, 1994 cannot be condoned beyond the outer limit fixed by the limitation scheme, and rejection on that ground is legally sustainable. The commentary also notes that where the petitioner showed material indicating absence from the country during the filing period, the High Court interfered to enable a merits-based disposal. The matter was therefore remitted to the appellate authority for fresh consideration without reference to limitation, subject to pre-deposit. Case-Laws Service Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445371