https://www.taxtmi.com/caselaws?id=799092 Limitation for an appeal under Section 85(3A) of the Finance Act, 1994 runs from receipt of the Order-in-Original rather than its date. Dispatch is treated as the filing date. Where an appeal was dispatched six days after the two-month period but within the further one-month condonable period, resetting an old service-tax password and obtaining prior records constituted bona fide sufficient cause. The delay was therefore condonable, making dismissal solely on limitation unsustainable. en-us Mon, 01 Jun 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799092 Limitation for an appeal under Section 85(3A) of the Finance Act, 1994 runs from receipt of the Order-in-Original rather than its date. Dispatch is treated as the filing date. Where an appeal was dispatched six days after the two-month period but within the further one-month condonable period, resetting an old service-tax password and obtaining prior records constituted bona fide sufficient cause. The delay was therefore condonable, making dismissal solely on limitation unsustainable. Case-Laws Service Tax Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799092