2014 (9) TMI 151

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..... ndent. 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 2 .....

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..... all. The first respondent is directed to hear the appeal on merits since the explanation offered by the petitioner for the delay of 23 days is accepted by me. The petitioner points out that the delay was not wilful and that it occurred due to the difficulty in collecting the necessary records for preparing and filing the appeal. 4. The first respondent shall pass final orders in the appeal a .....

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