https://www.taxtmi.com/caselaws?id=802369 Natural justice requires an appellant to be given an opportunity to explain the delay before an appeal filed within the statutory condonable period is rejected on limitation. Section 85 of the Finance Act, 1994 allows two months to file an appeal and a further month on sufficient cause. Relevant holidays are taken into account when computing the condonable period: where it expires on a Sunday, filing on the following working day falls within that period. Condonation depends on sufficient cause, separate from the underlying service tax liability. en-us Wed, 28 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802369 Natural justice requires an appellant to be given an opportunity to explain the delay before an appeal filed within the statutory condonable period is rejected on limitation. Section 85 of the Finance Act, 1994 allows two months to file an appeal and a further month on sufficient cause. Relevant holidays are taken into account when computing the condonable period: where it expires on a Sunday, filing on the following working day falls within that period. Condonation depends on sufficient cause, separate from the underlying service tax liability. Case-Laws Service Tax Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802369