2014 (9) TMI 151

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....dent. JUDGMENT Section 85(3) of the Finance Act, 1994 provides a period of two months for an appeal to be filed against an order of adjudication relating to service tax, interest or penalty. Any delay in the appeal filed within a period of one month after the expiry of two months aforesaid can ofcourse be condoned. The petitioner in the instant case has filed the appeal after three months and 23....