Bombay High Court Dismisses Assessee's Appeal on Limitation for Service Tax Appeal Under Section 85 of Finance Act, 1994 — Commissioner (Appeals) Lacked Power to Condon Delay Beyond Three Months. CESTAT's refusal to interfere upheld because Section 86(7) Finance Act, 1994 read with Sections 35B(5) and 35C(1) of Central Excise Act, 1944 does not override the absolute limitation period under Section 85(3A) proviso, which allows only one month extension beyond the initial two months.
2 Jul 2025The High Court of Judicature at Bombay heard a Central Excise Appeal filed by the assessee against the order of the Commissioner (Appeals) and the Cus...




