Inherent powers cannot override statutory limitation; time-barred appeal and related stay relief were not entertainable.

Inherent or incidental powers cannot override express statutory limitation periods. Rule 41 of the CESTAT (Procedure) Rules, 1982 does not authorise the Tribunal to direct relief contrary to the prescribed time limit for filing a delayed appeal, and Section 151 of the Code of Civil Procedure, 1908 cannot be used to defeat that statutory bar. As the first appeal was filed well beyond the condonable period, the dismissal of the appeal as time-barred could not be interfered with, and no stay or consequential relief could be granted in support of an incompetent appeal.

---

---

Issues: Whether the Tribunal could condone a delay of more than eight months in filing the first appeal and grant consequential relief by invoking Rule 41 of the CESTAT (Procedure) Rules, 1982 and Section 151 of the Code of Civil Procedure, 1908, despite the statutory limitation on the appellate authority's power to admit a delayed appeal.

Analysis: The appeal before the first appellate authority was filed long after the expiry of the prescribed period and beyond the further period for which delay could be condoned under the statutory scheme. The governing principle is that inherent or incidental powers cannot be exercised to override express statutory limits. Rule 41 does not authorise the Tribunal to direct an authority to act contrary to the limitation prescribed by law, and Section 151 of the Code of Civil Procedure, 1908 cannot be used to defeat the statutory bar. The dismissal of the appeal as time-barred therefore could not be interfered with, and no stay or other consequential order could be granted in aid of an incompetent appeal.

Conclusion: The request to condone the delay and to interfere with the dismissal of the time-barred appeal was rejected; the dismissal of the appeal and stay petition was upheld.

---