Condonation of delay in filing appeal - it is well settled that ...
Appeal Filing Deadline u/s 85(3) Cannot Be Extended Once Expired by Tribunal or First Appellate Authority.
March 22, 2023
Case Laws Service Tax AT
Condonation of delay in filing appeal - it is well settled that once the period of limitation expired as prescribed u/s. 85(3) ibid neither the Tribunal nor the first appellate authority has power to condone the delay in filing the appeal beyond the statutory period. - AT
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