CESTAT treats Calendar Months as Limitation period

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, held that the expression "month" in Section 85(3A) of the Finance Act, 1994 refers to a calendar month and not 30 or 60 days. 

Consequently, an appeal filed on the last day of the condonable one-month period was held to be within limitation and the matter was remanded for adjudication on merits.