https://www.taxtmi.com/caselaws?id=767965 CESTAT New Delhi held that appellant's appeal was not time-barred despite being filed beyond the prescribed two-month period under Section 85(3A) of Finance Act, 1994. The tribunal applied Section 14 of Limitation Act, excluding time spent pursuing appeal before incorrect jurisdiction (Meerut Division) and departmental delay in responding to appellant's clarification request. Computing limitation from order receipt date (12.04.2017) to final filing (13.07.2017), the appeal was within time after excluding excluded periods. Matter remanded to Commissioner (Appeals) for merit adjudication. en-us Wed, 26 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767965 CESTAT New Delhi held that appellant's appeal was not time-barred despite being filed beyond the prescribed two-month period under Section 85(3A) of Finance Act, 1994. The tribunal applied Section 14 of Limitation Act, excluding time spent pursuing appeal before incorrect jurisdiction (Meerut Division) and departmental delay in responding to appellant's clarification request. Computing limitation from order receipt date (12.04.2017) to final filing (13.07.2017), the appeal was within time after excluding excluded periods. Matter remanded to Commissioner (Appeals) for merit adjudication. Case-Laws Service Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767965