2002 (5) TMI 2 - AT - Service Tax

Summary

The Appellate Tribunal CEGAT, Mumbai allowed an appeal filed under Section 85 of the Finance Act, 1994, stating that the time limit for filing the appeal was three months with a provision for condonation of delay. The appeal was filed within this time frame, so the impugned order was set aside, and the authority was directed to hear and dispose of the appeal in accordance with the law.