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Issues: Whether an appeal filed beyond the condonable period could be entertained by extending limitation on the basis of the Limitation Act, 1963.
Analysis: The appeal was filed after a delay far exceeding the period that could be condoned under the governing appellate framework. The plea that the Limitation Act, 1963 allowed a longer period for filing the appeal was rejected in view of the settled principle that when a special statute prescribes a limitation period together with a limited power of condonation, the appellate authority cannot extend that period beyond the statutory limit.
Conclusion: The appeal could not be entertained and was rightly rejected as time-barred.
Ratio Decidendi: Where a special statute prescribes a limitation period and also specifies the maximum condonable delay, delay beyond that limit is not condonable by invoking the Limitation Act, 1963.