https://www.taxtmi.com/caselaws?id=766623 The Tribunal dismissed the appeal, affirming the Commissioner (Appeals)'s decision that the appeal was time-barred under Section 85 of the Finance Act, 1994. The appellant failed to justify the significant delay of over three years in filing the appeal. The Tribunal cited the precedent set in Singh Enterprises, which limits the Commissioner (Appeals)'s ability to condone delays beyond 30 days after the initial 60-day period. The appellant did not provide evidence to counter the presumption of timely service of the original order, leading to the upholding of the dismissal based on procedural grounds. en-us Mon, 10 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766623 The Tribunal dismissed the appeal, affirming the Commissioner (Appeals)'s decision that the appeal was time-barred under Section 85 of the Finance Act, 1994. The appellant failed to justify the significant delay of over three years in filing the appeal. The Tribunal cited the precedent set in Singh Enterprises, which limits the Commissioner (Appeals)'s ability to condone delays beyond 30 days after the initial 60-day period. The appellant did not provide evidence to counter the presumption of timely service of the original order, leading to the upholding of the dismissal based on procedural grounds. Case-Laws Service Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766623