Appeal on Service Tax Complies with Section 85(3) of Finance Act 1994, Filed Within Permissible Two-Month Period.

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....Condonation of delay in filing appeal before Commissioner (appeals) - The relevant date in terms of Section 85 of the Finance Act, the date of receipt of the order of the adjudicating authority. As per Department’s own document the said date is 24.07. 2020. Hence the appeal filed on 31.08.2020 was very much within the period of two months stipulated under section 85 (3) of the Finance Act 1994 for the purpose of filing the said appeal. - AT....