https://www.taxtmi.com/caselaws?id=787755 Appellate remedy under Section 86 of the Finance Act, 1994 is available to challenge both the order-in-original and the order-in-appeal; the Tribunal has jurisdiction to consider condonation of delay, and the court relied on prima facie medical evidence to justify non-appearance as a determinative factual basis. Consequently the petitioner was granted an opportunity to file an appeal and have delay condoned where appropriate. The court also held that, balancing convenience and the nature of relief sought, interim restraint on coercive measures was warranted until the Appellate Tribunal disposes of the appeal, with filing directed within six weeks. en-us Tue, 10 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787755 Appellate remedy under Section 86 of the Finance Act, 1994 is available to challenge both the order-in-original and the order-in-appeal; the Tribunal has jurisdiction to consider condonation of delay, and the court relied on prima facie medical evidence to justify non-appearance as a determinative factual basis. Consequently the petitioner was granted an opportunity to file an appeal and have delay condoned where appropriate. The court also held that, balancing convenience and the nature of relief sought, interim restraint on coercive measures was warranted until the Appellate Tribunal disposes of the appeal, with filing directed within six weeks. Case-Laws Service Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787755