https://www.taxtmi.com/caselaws?id=446184 The Tribunal upheld the dismissal of the appeal due to time limitations under section 85(3A) of the Finance Act, 1994. The appellant's appeal was filed after the permissible period, including the allowable extension, leading to its rejection by the Commissioner (Appeals). The Tribunal, referencing a similar SC decision, confirmed that delays can only be condoned within a specific timeframe. Consequently, the Tribunal found the Commissioner (Appeals) acted correctly in dismissing the appeal for being time-barred, affirming the decision based on the statutory provisions. en-us Thu, 19 Oct 2023 00:00:00 +0530 Tue, 28 Nov 2023 07:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446184 The Tribunal upheld the dismissal of the appeal due to time limitations under section 85(3A) of the Finance Act, 1994. The appellant's appeal was filed after the permissible period, including the allowable extension, leading to its rejection by the Commissioner (Appeals). The Tribunal, referencing a similar SC decision, confirmed that delays can only be condoned within a specific timeframe. Consequently, the Tribunal found the Commissioner (Appeals) acted correctly in dismissing the appeal for being time-barred, affirming the decision based on the statutory provisions. Case-Laws Service Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446184