https://www.taxtmi.com/caselaws?id=773486 The Tribunal upheld the Commissioner (Appeals) dismissal of an appeal filed over one year after receipt of the original order under Section 85(3A) of the Finance Act, 1994. Following SC precedent in Singh Enterprises, the Tribunal held that the power to condone delay is strictly limited to one month beyond the two-month filing period and cannot be extended further. The appellant's explanation of business closure was deemed insufficient cause. The statutory limitation provisions exclude application of the general Limitation Act, making the appeal time-barred and non-maintainable. en-us Mon, 23 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773486 The Tribunal upheld the Commissioner (Appeals) dismissal of an appeal filed over one year after receipt of the original order under Section 85(3A) of the Finance Act, 1994. Following SC precedent in Singh Enterprises, the Tribunal held that the power to condone delay is strictly limited to one month beyond the two-month filing period and cannot be extended further. The appellant's explanation of business closure was deemed insufficient cause. The statutory limitation provisions exclude application of the general Limitation Act, making the appeal time-barred and non-maintainable. Case-Laws Service Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773486