https://www.taxtmi.com/caselaws?id=449106 A delay-condonation request under section 85 of the Finance Act, 1994 must be examined on the basis of the correct application and the actual explanation for delay. Where the appellate authority has considered an unrelated application, the proper cause shown for the appeal cannot be ignored, and a liberal approach to condonation may be applied if sufficient cause is demonstrated. In this matter, the delay explanation was therefore required to be reconsidered on its merits by the Commissioner (Appeals), and the issue was remanded for fresh decision. en-us Mon, 29 Jan 2024 00:00:00 +0530 Tue, 06 Feb 2024 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449106 A delay-condonation request under section 85 of the Finance Act, 1994 must be examined on the basis of the correct application and the actual explanation for delay. Where the appellate authority has considered an unrelated application, the proper cause shown for the appeal cannot be ignored, and a liberal approach to condonation may be applied if sufficient cause is demonstrated. In this matter, the delay explanation was therefore required to be reconsidered on its merits by the Commissioner (Appeals), and the issue was remanded for fresh decision. Case-Laws Service Tax Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449106