https://www.taxtmi.com/caselaws?id=451015 An appeal filed after two months but within the further one-month condonable period under section 85(3A) could not be rejected merely because no separate delay condonation application accompanied it. The accompanying departmental letter stating that the appeal could be filed within three months reinforced a bona fide belief on limitation, and the absence of a formal condonation request was not treated as fatal. Dismissal of the appeal solely on that ground was unsustainable, and the matter was remitted for decision on merits. en-us Mon, 19 Feb 2024 00:00:00 +0530 Tue, 19 Mar 2024 08:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451015 An appeal filed after two months but within the further one-month condonable period under section 85(3A) could not be rejected merely because no separate delay condonation application accompanied it. The accompanying departmental letter stating that the appeal could be filed within three months reinforced a bona fide belief on limitation, and the absence of a formal condonation request was not treated as fatal. Dismissal of the appeal solely on that ground was unsustainable, and the matter was remitted for decision on merits. Case-Laws Service Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451015