https://www.taxtmi.com/caselaws?id=771553 CESTAT Allahabad allowed the appeal by remand after finding that the lower appellate authority incorrectly dismissed the appeal without proper consideration of the condonation of delay application. Following the precedent set by Bombay HC in a similar case involving computation of limitation period under Section 85(3A), the tribunal held that the appeal should be treated as filed within the extended limitation period. The matter was remanded to the First Appellate Authority to reconsider the condonation application and decide the case on merits if allowed, with directions to finalize proceedings within three months. en-us Thu, 08 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771553 CESTAT Allahabad allowed the appeal by remand after finding that the lower appellate authority incorrectly dismissed the appeal without proper consideration of the condonation of delay application. Following the precedent set by Bombay HC in a similar case involving computation of limitation period under Section 85(3A), the tribunal held that the appeal should be treated as filed within the extended limitation period. The matter was remanded to the First Appellate Authority to reconsider the condonation application and decide the case on merits if allowed, with directions to finalize proceedings within three months. Case-Laws Service Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771553