https://www.taxtmi.com/caselaws?id=470335 Section 86 provides a statutory appeal to the Customs, Excise and Service Tax Appellate Tribunal. Following dismissal of an appeal as time-barred, the petitioner was permitted to invoke that appellate remedy within two weeks. The Tribunal must determine any request to condone delay in accordance with law, while taking account of the period spent pursuing the writ petition. The note addresses the availability of the statutory appellate forum and leaves the delay issue for the Tribunal's decision. en-us Mon, 15 Sep 2025 00:00:00 +0530 Thu, 23 Jul 2026 20:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470335 Section 86 provides a statutory appeal to the Customs, Excise and Service Tax Appellate Tribunal. Following dismissal of an appeal as time-barred, the petitioner was permitted to invoke that appellate remedy within two weeks. The Tribunal must determine any request to condone delay in accordance with law, while taking account of the period spent pursuing the writ petition. The note addresses the availability of the statutory appellate forum and leaves the delay issue for the Tribunal's decision. Case-Laws Customs Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470335