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2024 (3) TMI 353 - AT - Service TaxCondonation of delay in filing appeal - Appeal filed by the Appellant dismissed on the ground that they have filed the Appeal with a delay of about 5 months - HELD THAT:- Commissioner (Appeals) has held that Since the appeal has been filed on 15.06.2018 i.e. after lapse of more that 5 months from the date of issuance of the impugned Order-in-Original, I conclude that the instant appeal has been filed even after lapse of extended time limit of one month and so the same is barred by limitation by virtue of section 85(3A) of the said Act. There are no necessity to interfere with the impugned Order - appeal dismissed.
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