https://www.taxtmi.com/caselaws?id=778326 The CESTAT (Chandigarh) upheld the Commissioner (Appeals) order rejecting the appellant's appeal as time-barred under Section 85 of the Finance Act, 1994. The original order was received on 16.12.2021, and the appeal, required within 60 days plus 30 days extension, was filed on 05.09.2022. Applying the SC precedent excluding application of Section 5 of the Limitation Act, the tribunal found no power to condone the delay beyond the 30-day grace period and dismissed the appeal as barred by limitation. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778326 The CESTAT (Chandigarh) upheld the Commissioner (Appeals) order rejecting the appellant's appeal as time-barred under Section 85 of the Finance Act, 1994. The original order was received on 16.12.2021, and the appeal, required within 60 days plus 30 days extension, was filed on 05.09.2022. Applying the SC precedent excluding application of Section 5 of the Limitation Act, the tribunal found no power to condone the delay beyond the 30-day grace period and dismissed the appeal as barred by limitation. Case-Laws Service Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778326