https://www.taxtmi.com/caselaws?id=752943 The HC dismissed a writ petition challenging an appellate authority's order under Section 85 of the Finance Act, 1994 that rejected an appeal as time-barred. The petitioner sought condonation of delay, citing legal counsel's ignorance and medical emergency (acute viral hepatitis). The HC held that Section 85 is in pari materia with Section 35 of the Central Excise Act, which permits only 30 days additional delay. The Finance Act, 1994 being a special statute with self-contained provisions, excludes application of the Limitation Act, 1963. The court found no grounds for interference with the impugned order. en-us Tue, 14 May 2024 00:00:00 +0530 Wed, 22 May 2024 06:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752943 The HC dismissed a writ petition challenging an appellate authority's order under Section 85 of the Finance Act, 1994 that rejected an appeal as time-barred. The petitioner sought condonation of delay, citing legal counsel's ignorance and medical emergency (acute viral hepatitis). The HC held that Section 85 is in pari materia with Section 35 of the Central Excise Act, which permits only 30 days additional delay. The Finance Act, 1994 being a special statute with self-contained provisions, excludes application of the Limitation Act, 1963. The court found no grounds for interference with the impugned order. Case-Laws Service Tax Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752943