Tribunal has power to condone delay in filing an appeal before it under service tax law

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Section 112 of the Central Goods and Services Tax Act, 2017/Section 86 of the Finance Act, 1994 – Appellate Tribunal, appeals to – Whether Tribunal is vested with powers to condone any delay beyond period mentioned in sub-section (3) of section 86 and such powers are given in sub-section (5) of section 86 – Held, Yes

Citation: [2018] 92 257 (Chennai – CESTAT)