https://www.taxtmi.com/caselaws?id=447528 The appeal was dismissed by the Tribunal due to a delay in filing, as outlined in Section 85 (3A) of the Finance Act, 1994. The appellant failed to file the appeal within the two-month period, and the delay exceeded the additional one-month condonation period allowed under specific circumstances. The appellant's reliance on a Supreme Court decision for condonation was outweighed by another Supreme Court ruling that emphasized strict adherence to time limits. The Commissioner (Appeals) was justified in dismissing the appeal, and the Tribunal upheld this decision. en-us Thu, 16 Nov 2023 00:00:00 +0530 Fri, 29 Dec 2023 07:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447528 The appeal was dismissed by the Tribunal due to a delay in filing, as outlined in Section 85 (3A) of the Finance Act, 1994. The appellant failed to file the appeal within the two-month period, and the delay exceeded the additional one-month condonation period allowed under specific circumstances. The appellant's reliance on a Supreme Court decision for condonation was outweighed by another Supreme Court ruling that emphasized strict adherence to time limits. The Commissioner (Appeals) was justified in dismissing the appeal, and the Tribunal upheld this decision. Case-Laws Service Tax Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447528